2012 Annual Operating Budget BookKodiak Island Borough
Adopted Budget
July 1, 2011 - June 30, 2012
As submitted by Borough Manager, Rick Gifford on May 19, 2011 and
as amended by the Kodiak Island Borough Assembly
And adopted on June 2, 2011
Jerome Selby, Mayor
Carol Austerman
Jerrol Friend
Judy Fulp
Sue Jeffrey
Dave Kaplan
Chris Lynch
Louise Stutes
INTRODUCTION...........................................................................................................................................5
1111.. ...........35
HSCAL1' EAR 2011 A I AGI ANCE...... .................. 1111.
.............. 1111.__ _.......9
BUDGET MESSAGE...... ... _............. 1111..... .... .... ...
1...1..1...1 1111.. _......_ to
BUDGETC AI.FND.AR..... .... ............. .111.1 ... .... ...... ........ .... ....
1... .... ......... .... .... ........ .... .... 20
STRATEGICPLAN.....................................................................................................................................23
14
FINANCIALSUMMARIES..........................................................................................................................35
._... ....... ....56
FUND STRUCIURI ....... ._._1._1..11 .............. ..... .................
1111.. ...........35
1 ISCAL POI ICY ..... .... .... 1111.. ....... ................ ............
.._.._.._............ 36
TLND SUMM ARI'._.._........ ......... ... ............ ._......
.._... 41
RI V ITDC SOI RC IS AND GFNFRAI. I' I iND I. STIMATfS......
GENFRAI_ FUNDRIfVF.NUI ... 1..1 ... 1..1. 1111.........
14
SUMMARY0I'61'NI`RALF END GXPISNDI'I'URI iS 13Y DLPAR'FMLNI _. _..
._... ....... ....56
BOROUGH ASSEMBLY _....... -. ... ... ...... .................. 1...1....._. 1111.... ... ...
_._... ................ 58
MANAGER'S OF] 7011.... ...._..... ................. ............ _._.._... ..................
....._60
C'LP.RK'SOI I RE—, ...... ................ .._...... ... 1.1.........
...... ............... .... .... 62
I.IiUAL SLR\ICI S...._... ... .... ....... .... ............... .............. _.._....._...
..11..11....... ......_64
1 INANC'l l ..._.._.._..... 1...1...1.....1 ............. ............. ...1..11..1......
......... 1111. h6
IINANC�I-: MANAGEMENT INFORMATIONS F RVICES....... 1....... 1.11 .........
_.... ._.._._69
ASSESSING 1 .1...1...1..... ..111.1..... ........_.. ................. 1111 _.
........... 90
._.._......
EN6I1NEERINGANDIACII IVES..._._.... ...1...1...11 ........... _....._...
.............. ......... 72
COMMUNITY DEVEI.OPMI IN DEPARTMENT....._ 1111._. ...... 1... 1..1 ... ... .....
... .... _.. ... --74
BUILDING INSPFCIION............. 1..1 ... 1.1 ........... 1111._ ............
........ ....._.J6
ECONOMIC DEVELOPMENT 1...1..11..... .......... ..1 ...... 11.1 ........
1111.._ _.._......JR
GFNFKAL ADMINISTRATION ..111.1. ............ .....................1... 1... 1... 1...._ 1.....
....... ............... .... _ 90
PARKS AND RECREATION _............ ......... .........
............... 92
FNIERGFNCY PRFPARI DNI SS ___ _.._.._. .....__ 1111_.
._.._..................... 96
HEALTH ANDSANI[A] ION... 11_1..1 .. .................. ...
.......... 95
ANIMALCONIROI_.... ........ .... .._...... ... 1... 11_.. ,1........... 1.....1......1. .......
_. _. _.90
FDUC'AI10N. CUI IURIi. AND RI -CRI Al ION _... ._.............. .11.....
1111._ ._._.92
CONI R 113111 ION TO KODIAK C01_11'(if AND LIBRARIES ....... ..__ 1 ..1.. 1......
..... .... .... 1... ... 1... .94
IRANSII[RS ......... .._..... ................. .........
1111. 1111 _.. 96
SPECIAL REVENUE FUNDS.....................................................................................................................99
REVENUE SOURCES AND SPEC' IAL RIVFNUII I UND I SIIMA ITS
SPEC LAI. RFVFNUF FUND RL C'.AP.._. .._.._... ............ 1111.. _.._.....
._.._..102
EDUCATION SIIPPOR"F ... ............. ........__ .........
..__104
OIIII DCARF ASSISIANC' II PROGRAM _...____ 1..... .1...1..11...... 1 .1...
_.__.106
RFSOURCII M.ANAGINUN1 1111._. .._.._... _............. __. _. 1111.
._.._..108
BUIIDING AND GROUNDS IUNDS .. 1111_. 1111_.
.__..I I11
BUII DING ANDGROUNDS 1-UND: BOROUGH BUILDING, 1111_. .. 1111.._ ...._.....................
it,
BUII DING AND GROUNDS FUND -MIN I AL IIEALI II C I NIIUL_ .._....._ .................____..
IN
BUIIDING ANDGROUNDS IND: SC I1001_ BUILDINGS __. _. ._.......... .....................__..116
BUII DING AND GROUNDS-SCIPOOL BLDG MAJOR RI PAIRS _.... .1 ... 11.1....... ._..__.._...
_. 118
CIIINIAKSCIIOOI.____ ._..._.. ......___. ...
1111. 1111_ .. ..............
............ I'_0
BUII DING AND GROUNDS -VARIOUS BOROUGH BUII DINGS__............ 1........ 1..1 .... ...
1111.. 1"
BUILDING AND GROUNDS IUND. PARKS OP'LRAI ION AND MAN VGEMENI . ...... ......__.
... ..__.. 124
COASTAL MANAGLMI N I 1....1...... 1 111._. ............__1...1..11..
1'6
LOCAL FMIIR61SR YPI.ANNIN6 COMM[ I I LI, . _... 11..1...1 11.1...1..
— I'S
WOMFNS HAYROAD SI RVIC'I' AREA 1111_.. ... .1...1..1...1.... 111.1
... ........... . 130
SFRVIC'F AREA NO. I ... 1111_ .. ............... ....... ............
... ....... ....-.. 13'_
SERVICE AREA NO.2... ....._. _............ ......__ ....... ....................._....134
MONASIIKA I3AY ROAD SIfRVICI_ AREA 1111 _.. ... .....
a BAY VIFWROADSERVICF.AREA .. ......... 111......1. 111..1.......... .1... 1...
1...... 1... ....... .... .138
1IRI PRO II( I]ON AREA NO. I(BAYSIDF FIRE DEPARTMENT) .... _____.___..
... .... ..140
W'OMENS BAY FIRE DIIPARI'MI NI ......... ............... ..................
.......... ......... 142
KODIAK ISLAND BOROUGH .AIRPORT FIRE: PROTPC [ON DISTRICT............ ..................
______144
WOODLAND AC RLS STREET LIGHT SERVIC'LARI A ...... __._ ____
.............._.._... I46
TRIMIYISLANDSSIRI.Ii I LIGHT SI RVICEARLA 1..1...1..1....... .................
........ ..1..11..1148
MISSION LAKE IIDEGATESERVICEAKLA._.— ........ ............. ...
... ........... 1._1.11150
TRINITY ISLANDS SUBDIVISION PAVING DISTRICT ... ................................... .
.... 1_.1..11... 152
FACHH ITS FUND.._. ......... ............ 1111.............. 1..1... 1...... .
_....... ......... Ii4
TOURISM DP.VELCIPMEN I.... ............................................. ...
....... ............. _.._.156
FULLER TRUST .......... ......- . ............... ............. 1..1..1......1.... ..................
....... I s8
SPECIAL PROJECTS... ......... .... .... .... ........ ..... ......... ............... . ....11..11..... .............................160
DEBTSERVICE FUND.............................................................................................................................163
CAPITAL PROJECTS FUNDS.................................................................................................................175
ENTERPRISE FUNDS..............................................................................................................................249
MUNICIPAI. SOI IDWASH (MSW)C'OI ITCTIONANDDISPOSAI ............. ....
............ __._250
_
.................
I IOSPI I AL FN IFRPRISI IUND...... ... 1__111. ......... ......................
'_52_
KODI AK I ISHERILS RESEARCH C'LNI LIZ ... ....... .... ........... ........
............ ... .... .'_54
91ISLRVI(I 1_111... .......... ............ ............... ..11_1....
APPENDIX................................................................................................................................................259
GLOSSARY...............................................................................................................................................279
3
G�9
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished -
Budget Presentation
Award
PRESENTED TO
Kodiak Island Borough
Alaska
Fur the Fiics] Year Beginning
July 1,20JO
v,..�d—
The Govemmenl I inane, UFficers Aanciatian,,f lit, United Smle, and Canada (GFOA) presented a Ulshn.uished —
Badgcl Pa.9ental ion Award In the Kodiak Inland Borough for its annual budget Trthe fiscal %cars beginninn
,Iakl. 19901h nneliluk 12_010,
In order to nmcivc this award. a gorentmental unit must publish a budget doca n,nl that mcetn pm..ram crit,,,,, a, a
policy doeument. as an operating guide. an a financial plan, and .,,I communications medium.
The award ie valid fora period ofone veer only_ We hclicve our curreirbudget continucn to conform to pmgrem
myuircmcnts, and we are nubntilline it to the GI OA to determine its eligibility for the fiscal year 2013 award.
4
INTRODUCTION
Introduction
The Kodiak Island Borough is a second-class borough incorporated September 24, 1963. The Borough
currently operates under a manager form of government. The Manager is hired by the Assembly and
oversees the day-to-day affairs of the Borough. The Assembly is comprised of seven members elected
by the public to govern the Borough. The Borough Mayor, also elected by the people, presides over the
Assembly, votes only in the case of a tie, and serves as a ceremonial figure for certain Borough affairs.
The day-to-day business of the Borough is conducted within six departments: Manager's Office, Clerk's
Office, Finance/MIS Department, Assessing, Community Development and Engineering/Facilities.
Kodiak is the largest island in the State of Alaska and the second largest in the United States, second
only to the island of Hawaii. Located in the Gulf of Alaska, accessed only by boat or plane, the Kodiak
Island Borough faces unique challenges in providing services to nearly 14,000 residents. The majority of
the population lives within the City of Kodiak and surrounding area, while several small cities and
villages exist in more remote areas of the island.
Kodiak Island is known for the incredible Kodiak brown bear, world-class sport fishing and hunting, and
one of the largest commercial fishing ports in the nation. Kodiak also has the privilege of housing the
nation's largest United States Coast Guard Base and the first commercial rocket launch facility.
Kodiak Island Borough
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5
Kodiak Island Borough
FY 2011-2012
• ELECTORATE
'l BOROUGH MAYOR
. BOROUGH ASSEMBLY
BOROUGH MANAGER BOROUGH CLERK
BOROUGH HIR Cri see As lent M
Sunni,Cle
a ATTORNEY Ganl Vditer/SDeciel Assistant Clerk
Peace Support
Resource Management
Officer
Fire CM1ie(
ENGMEERING/FACILITIES
Director
Maintenance Coordinator
COMMUNITY
Maintenance Mechanic
DEVELOPMENT
Director
Gond Waste
Assoueto Planner.
En'clud ental Specialist t
LRP
GOdd waste eaiex
Associate Planner.
LUatlo Supervisor
Enfor¢ment
Baler Operator II
Gecrelery III
Baler Operator 11
Baler Operamrl
Baler Operator
Baler Operator
Kodiak Faidehes Research
Oemer
Mo ntenance Engineer
Interpretive specialist
Recepeomst
121
Projects office -
Pmlest Ma"As r1insoeUor
ProjeQe Assistant
Secret., III
7
E
sericianrxl
FINANCE/MIS DIRECTOR
Finance
General Awounlant
Accounting Tech. AP
Accounting Tech. Po ll
Revenue Accountant
Loral Administrator
Chas Care Assistance
Program
Cashier
IT
IT upervisor
ProgrSammerlAnalyst
GIG Atalyst
PG Tech 1
secreNry nI '.
FISCAL YEAR 2012 AT A GLANCE
The adopted FY2012 budget is significantly different from prior year budgets. In previous years the
property taxes levied to make debt service payments and fund school district expenditures were
deposited into the General Fund and then transferred to the debt service fund and the school district.
Starting in FY2012 the Borough will levy a property tax specifically for debt service and will also levy a
property tax specifically for school district support. These revenues will be deposited directly into their
respective funds.
One mill is budgeted to equal to $1,039,234 in property tax.
General Fund
As mentioned before debt service, the school district annual contribution, and school district in-kind
expenditures are no longer being paid out of the General Fund. Because of this General Fund
expenditures and transfers are now much lower than in previous years.
In FY2011 General Fund Expenditures were at $17,623,314. In FY2012 the General Fund is only
budgeted at $5,931,621. This is a decrease of $11,691,693.
One mill is budgeted to equal to $988,879 in property tax and $140,705 in severance taxes for a total of
$1,129,584.
The mill rate for FY2012 is 10.75 mills, which a .25 mill increase over the FY2011 budget. In this budget
expenditures are balanced to revenues with no use of fund balance. The FY2011 budget was balanced
with a use of fund balance in the amount of $1,177,083 but the fund balance only decreased $397,830
to $1,782,413.
We have budgeted $955,015 in State Revenue Sharing this year. We received $732,242 in State
Revenue Sharing in FY2011.
We have budgeted $25,000 in the Community Development department for junk removal. In FY2010
the Borough spent $103,409 for junk removal but this dropped to $83,883 in FY2011.
This year PERS (Public Employees Retirement System) has kept our employer contribution rate at 22%.
The PERS actuaries have determined that our rate should be 33.49% but the State has capped the rate
at 22%.
Special Revenue Funds
We have budgeted $10,250,350 in the Education Support Fund. This is $25,000 less than the Borough
contributed to the school district in appropriation and in-kind services.
The interest earnings in the Facilities fund are considerably lower than in previous years. In FY2007 the
Facilities Fund earned $2,192,965 in interest earnings. At the present time we are estimating the
FY2012 interest earnings of the Facilities Fund to be $700,000. We have budgeted transfers out of
$840,000.
$400,000 of these transfers will be for the payment of bonds. We have also budgeted for the Facilities
Fund to pay for building insurance of $140,000 and $300,000 for capital projects. If not for the Facilities
Fund these expenses would have to be paid by property taxes which would require a mill rate increase
of .85 mills.
Debt Service
There are no significant changes in the Debt Service Funds. Total Debt Service expenditures are
budgeted at $4,299,655. The State is reimbursing the Borough for $2,265,000 of these costs. The
Facilities Fund is transferring $400,000 to help pay for debt service expenses. Without these two
sources of income, our mill rate would have to be raised about 2.7 mills.
Capital Projects
The Borough is currently managing $134,443,129 in capital projects. $28,195,515 of these projects were
financed by the 2004A, 2004B, and 2008 bond issues. The voters have approved a $76,310,000 bond
issue for the High School Renovation and Renewal project. $8,000,000 of these bonds were sold in
FY2011. The majority of these projects are related to the School District and education.
Enterprise Funds
There are no significant changes in the Enterprise Funds this fiscal year. The Borough hired Bell and
Associates, Inc. to conduct a solid waste study for the Kodiak Island Borough which was finished in
FY2011. The study should be finished in FY2011.
E
Residents,
Transmitted herewith is the fiscal year 2012 budget document for the Kodiak Island Borough
(KIB). This budget is submitted according to Borough Code Section 3.08.030 and State Statutes, and
includes the goals and objectives for fiscal year 2012 as determined by the Assembly in their adoption of
the Kodiak Island Borough Strategic Plan.
Mission Statement
Our mission is to provide quality service to the public in a fiscally responsible manner while
fulfilling Borough responsibilities and exercising powers required by Alaska Statute Title 29 and the
Kodiak Island Borough Code of Ordinances.
Vision Statement
Our vision is that the Kodiak Island Borough government is trusted and respected as a leader in
providing the highest quality of services to the public in a cost effective, efficient manner that is open,
dynamic, and focused.
Previous Financial Performance and Current Financial Condition
At the current time the Borough has a stable financial position. Here are some of the indicators:
• At lune 30, 2011 the Borough had $68,332,669 in cash and investments. With a
population of 13,860 this is $5,027 for every man, woman and child in the Borough.
• The assessed value of taxable property in the Borough at June 30, 2011 was
$1,039,223,833 or $76,459 per person.
• At lune 30, 2011 there was $194,289,000 on deposit in Kodiak banks, an increase of
$71,068,000 over the lune 30, 2002 balance of $123,221,000. This is $14,294 for every
Borough resident.
• In the last 10 years the total taxable assessed value of the Borough increased from
$760,451,857 to $1,039,223,833, an increase of $287,171,941. This is an increase of
37% over the last ten years for an average of 3.7% per year.
• The landed value of fish in 2011 was $150,788,191. This was the high value of the 10
previous years; the low value was $60,903,524 in FY2003.
10
General Fund
The Borough made a major change in what activities would be included in the General Fund.
Prior to FY2012 all property taxes for the general fund, school district, and debt service fund were
recorded as revenues in the General Fund and then transferred to the school district and debt service
fund.
Starting in FY2012 the Borough set a separate mill rate for the general fund, the school district,
and school and hospital debt service. In FY2012 the General Fund mill rate is .03 mills
In FY2012 the combined mill rate for the General Fund, Educations Support Fund and the debt
service fund is 10.75 mills. This is an increase of only .25 mills over the combined FY2011 rate of 10.50
mills.
At the end of FY2011 the General Fund had a fund balance of $1,767,350. This was $415,040
less than the FY2010's ending fund balance of $2,182,390.
It was anticipated that the FY2011 fund balance was going to be even lower. The fund balance
did not go down as much as budgeted due to many variances but these are the largest:
• Severance taxes were $59,275 over budget.
• State of Alaska raw fish tax came in $38,859 over budget.
• Salaries and benefits came in $245,228 under budget. This was due to vacant positions; some
positions were never filled in FY2011.
• The Managers office came in $73,389 under budget, most due to a vacant position.
• The Engineering/Facilities department was $70,553 under budget, mostly due to salary
expenses being charged to projects.
• The Community Development Department ended the year $119,990 under budget, mostly in
the contracted services and junk vehicle removal accounts.
• The Building Officials department ended the year $45,248 under budget.
• The General Administration Department came in $135,436 under budget. This was due to credit
card fees being $43,929 less than budgeted, not purchasing one of the approved vehicles, and
not contracting for the outside audits budgeted for.
The FY2012 budget was adopted without a budgeted use of fund balance. There are several
reasons why this was accomplished, mostly minor changes, but these are the more significant ones.
• The administrative assistant position in the Managers Office has been eliminated from the
FY2012 budget.
• There is no budget for the purchase of new cars.
• Credit cards will no longer be accepted after November 30, 2011.
• We have reduced the budget for outside audits $20,000.
Special Revenue Funds
Starting in FY2012 the Borough has removed the School District Support Department from the
General Fund and the School Buildings Department from the Building and Grounds Fund and created a
11
new Special Revenue fund called Education Support Fund. We now set a mill rate and deposit all
property tax revenues directly into this fund. Motor vehicle taxes are also deposited to this fund.
For FY2012 the mill rate for education support has been set at 9.09 mills. Motor vehicle taxes
have been budgeted at $250,000.
For FY2012 $10,250,350 has been budgeted for support of the school district. This includes a
direct appropriation of $9,481,000 and in-kind services of $769,350.
The Borough established a special revenue fund named the "Facilities Fund" to account for the
sale of Shuyak Island to the federal government in FY1996. At June 30, 2011 the Facilities Fund had a
fund balance of $39,384,317. Since inception in FY1996 the Facilities fund has earned $16,368,091 in
interest; in FY2011 the Facilities Fund earned $565,405 on its investments. This was $481,172 under
budget and realized a return of 1.4%. In FY2010 we had a return of 2.4%.
Eighty-five percent of the interest earnings from the previous year can be used for insurance,
debt reimbursement (capped at 50%), and capital projects, the remaining 15% must be kept in the fund
for inflation proofing.
Some highlights of other special revenue funds are listed below.
1. FY2011 snow removal costs in the service districts were budgeted at $198,000 but came
in at $250,358. This was $52,357 over budget. In FY2010 service district snow removal
costs were $149,256. We have budgeted $238,000 for snow removal in FY2012.
2. The budgets for snow removal are $17,964 less than actual expenses in FY2011. FY2011
was a bad year fir snow storms.
3. Fire district costs were in line with previous years and under budget.
4. The Tourism Development Fund received bed tax revenues of $87,383 in FY2010 and
$96,891 in FY2011. This is an 11% increase. We feel that Kodiak still has a healthy
tourism economy.
5. We have $577,372 in ongoing special projects that will not be capitalized. For budgeting
purposes we list these projects as a special revenue fund but they will be folded into the
general fund at fiscal year end.
Debt Service Funds
The Borough paid $4,059,615 in debt service costs in FY2011. The State of Alaska reimbursed
the Borough for $2,148,393 of these costs or 53%. Interest earnings of the Facilities Fund paid for
$399,000 (10%) of these costs and the General Fund paid $1,503,500(37%).
For FY2012 we are Budgeting to spend $4,299,655 on debt service. This is an increase of
$240,000 or .23 mills. As more of the High School Renovation and Additions bonds are sold the mill rate
will have to be increased another 1.5 to 2.0 mills.
The Hospital bonds will be paid off on February 1, 2014. This will save the Borough about
$730,000 in debt service expenditures every year.
12
Capital Project Funds
The Borough is currently managing $134,443,129 in capital projects. We are budgeting to
expend $24,631,352 of these funds in FY2012. The majority ($104,920,515) of these projects are being
funded by bond issues. The State of Alaska reimburses the Borough for 60% of debt service payments
for repairs and maintenance and 70% of the costs of new construction for school buildings.
We have $7,087,483 in capital projects funded by state grants. This has been a major source of
construction funds over the years.
Our renewal and replacement projects are being funded by a $4,437,414 loan from the Facilities
Fund. This loan will have to be paid back with property tax revenues.
As the projects that have been funded from the proceeds of general obligation bonds are
completed we will have far less construction going on.
Enterprise Funds
The Borough has four enterprise funds: Solid Waste Disposal, Hospital, Kodiak Fisheries
Research Center (KFRC), and 911 Service.
One of the biggest issues facing the Borough is the rise in closure/post closure costs for the Solid
Waste Fund. For FY2011 the Borough recorded $374,716 in closure/post-closure costs. This brings our
total liability for closure/post-closure costs to $5,132,343. With increases in the cost of oil and new
environmental regulations these costs will rise even more.
The Borough currently leases the hospital to Providence Health Care and the KFRC Building to
the federal and state government. As such the Borough has little impact in the day to day operation of
these entities.
The Borough collects a tax on phone lines and uses part of the funds to recover the cost of
maintaining addresses on our computer system and remits the rest of it to the City of Kodiak to support
their communications system. The Borough is not making as much revenue from 911 surcharges with
more and more people using cell phones which are not taxed by the Kodiak Island Borough.
Even with our continued economic growth the Borough's population is going down, we have
fewer children enrolled in our schools, and the number of registered voters is declining. The State of
Alaska demographers feel that this trend will continue for at least 25 more years.
Major Policy Issues
As always one of the highest priorities of the Borough Assembly is to provide quality services to
our residents at the lowest possible costs.
The major policy issues for FY2012 are maintaining the same level of service to our residents,
funding the School District to adequately provide a quality education to our youth, and maintaining our
13
low tax rate. This year the mill rate for the General Fund, Education Support Fund, and the Debt Service
Fund was 10.75 mills. Last year the mill rate for these 3 funds was 10.50 mills.
The General fund mill rate is only .03 mills. This is a very small amount and we do not know if
we can maintain it.
The local contribution to the School District is governed by Section 14.17.025 of the Alaska
Statutes and is an item of major concern since this one department in the budget represents about 70%
of the total General Fund budget. State statutes outline the minimum and maximum amounts that can
be contributed to the School District based on factors of assessed value, mill rate, instructional units,
and the cost differentials.
This year the Borough's Education Support budget is $10,250,350 and the debt service budget
for education is $3,549,806 for a total of $13,800,156. This contribution is equal to 12.5 mills of
property tax.
The Facilities Fund is the only way that the Borough is able to balance the General Fund budget
without a tax increase of close to one half of a mill. The Facilities Fund pays for all of building insurance
that would normally be paid for by the General Fund. This is budgeted at $140,000 for FY2012. The
Facilities Fund also pays for much of the debt service that would have to be absorbed by the General
Fund if these monies were not available. In FY2012 the Facilities Fund is moving $400,000 to pay for a
portion of this debt service expense.
Interest rates have gone down and will remain low for some time. This will seriously reduce the
amount of income that the Facilities Fund will earn on its investments. This loss of investment income
can only be made up from property tax increases if services are not to be cut.
Last year $356,601 was contributed to non-profit organizations. This year the Assembly
budgeted $359,295, an increase of $2,694 over last year. This is equal to just over 1/3 of a mill of
property tax. Every year the Assembly has to take a hard look at the funding of non-profit organizations.
Traditionally the Borough has allocated a considerable amount of money towards non-profit agencies
within the Kodiak Island Borough and this year was no exception.
The Borough is responsible for solid waste collection and disposal on the "road system" of the
Borough.
The Borough has contracted with Alaska Waste to provide solid waste collection service.
The Borough operates the baler facility and landfill. The Borough is currently working on a major project
to expand the landfill. The total cost of this project is expected to be over $15,000,000.
The existing solid waste program has resulted in significant progress toward creating a high
quality, environmentally responsible, integrated solid waste management system. The Kodiak Island
Borough landfill is fully operational with daily coverage, leachate control and treatment. The current
footprint is expected to last until 2014 with planning and design for lateral expansion to be completed in
the winter 2011/2012. Our recycling efforts will extend the life of our landfill by diverting scrap metal,
corrugated cardboard, aluminum, paperboard, newspaper, plastics, and mixed paper, and other
recyclable materials from the waste stream. KIB landfill operates under a permit approved by the Alaska
14
Department of Environmental Conservation. Responsible management of our solid waste will result in a
significant cost savings to the citizens in future years.
Tax Rate and Financial Analysis
This budget increases the General Fund mill rate from 10.50 mills to 10.75 mills. The voters of
the Kodiak Island Borough initiated and passed a property tax revenue cap in October of 1998, limiting
the amount of any potential increases to the mill rate. The tax cap does allow an increase for new debt
service and inflation. Pursuant to Alaska law respecting initiatives however this limit is subject to change
after two years and this time period has lapsed.
The fund balance of the General Fund at lune 30, 2011 is estimated to be $1,767,351. This
budget does not include a "use of Fund Balance" balance the budget.
General Fund revenues are budgeted at $5,931,621; $1,570,050 (26%) from property taxes and
payment in lieu of taxes, $1,512,581,(26%) from severance taxes, $85,250 (1%) from licenses and
permits, $2,628,015,(44%) from intergovernmental sources, $125,000 (2%) from interest earnings, and
$10,725 (<1%) from miscellaneous revenue.
Kodiak, Alaska - Commercial Fish
Landings
—Pounds —Landed Value
400,000,000 T $300,000,000
300,000,000 i- --- __ ' $250,000,000
$200,000,000
200,000,000 I. - -- -- ----,- $150,000,000
100,000,000 $100,000,000
$50,000,000
1981 1985 1989 1993 1997 2001 2005
General Fund expenditures are expected to increase from $4,459,872 in FY2011 to a budgeted
$4,642,675 in FY2012, an increase of $182,803. For this comparison education expenditures and
transfers out were not included. The budget for health insurance is $166,975 more than the actual
health insurance expenditures during FY2011
General Fund expenditures and transfers are budgeted at $5,931,621; $3,459,543 (58%) for
general government, $613,038 (10%) for assessing, $168,539(3%) for public safety, $418,871 (7%) for
education, $96,685 (2%) for culture and recreation, $286,315 (5%) for health and welfare, $811,910
(14%) for community development and transfers out of $76,720 (1%). The FY2011 budget was
$17,434,257 but when you take out the $10,040,350 in expenditures for the school district and
$1,477,599 in transfers to debt service the revised budget would be $5,916,308. The school district
expenditures have been moved to their own fund and the property taxes levied for debt service will be
deposited directly into the debt service fund. On this basis FY2012 General Fund expenditures are
budgeted at $15,313 more than FY2011 budget
15
This year PERS (Public Employees Retirement System) has kept our employer contribution rate
at 22%. The PERS actuaries have determined that our rate should be 33.49% butthe State has capped
the employer's contribution at 22%. The State of Alaska PERS retirement system is a multiple employer,
defined benefit retirement system.
The Facilities Fund plays a major part in keeping our General Fund Expenditures down. The
Facilities Fund was created when the Borough sold Shuyak Island to the State of Alaska for forty two
million dollars. This fund has been set up as a permanent fund where only the interest earnings can be
used, and then only after inflation proofing. Basically, the Borough can use up to 85% of the previous
year's interest earnings for building insurance, debt service, and capital projects.
Interest earnings have dropped significantly in the last several years. In FY2007 the Facilities
fund earned $2,192,965 in interest. This has dropped to $565,405 in FY2011. We have budgeted
interest earnings of $700,000 for FY2012. This drop in interest earnings amounts to about 1.2 mills.
In FY2012 the Facilities Fund is budgeted to transfer $140,000 to building and grounds and
Education Support for property insurance, $400,000 to debt service and $300,000 to capital projects. If
the Facilities Fund were not available this $840,000 would have to be paid out of the General Fund and
ultimately the individual taxpayers. This is a savings of Ws of a mill.
Various service districts within the Borough levy a property tax to provide service within the
Borough. These levies range up to 2.5 mills. A complete schedule of these rates can be found in the
Financial Summaries section.
Property assessments have increased from last year largely due to new construction and
reappraisals of existing property. A consistent pattern of reappraisals, standardization and increased
quality of both the real and personal property rolls has continued. The taxable value of real and personal
property for FY2012 is $1,039,223,833, an increase of $50,344,708 (5%) over FY2010's value of
$988,879,125.
The total proposed budget for fiscal year 2012 calls for expenditures and transfers of
$54,027,503. The Kodiak Island Borough School District's (KIBSD) budget of $45,295,185 is not included
in this total for three reasons: 1) the School District is still formulating their budget, 2) it will not be
approved by the State of Alaska until July, and 3) the school board is a governing board and the Borough
Assembly has no control over their budget except for the local appropriation and total budget approval.
If the Kodiak Island Borough School District were included as part of the Kodiak Island Borough, the
Borough budget would total $99,322,688.
By far largest component of the budget is Capital Projects. The proposed General Fund budget
is only 11% of the total budget. Of the $24,631,352 budgeted for capital projects $16,275,462 is for
education.
Special revenue funds are budgeted at $13,720,359 which is 25% of the total budget. Education
support makes up 75% of the special revenue funds.
16
Debt service expenditures are budgeted at $4,299,655, an increase of $869,838 (25%) over
FY2007. State debt reimbursement is budgeted at $2,265,000. The State pays for 60 - 70% of our debt
for school construction.
The Borough has eight different capital project funds. These are Borough Capital Projects, Bond
Improvements, State Capital Grants, Borough Capital Projects 2, High School Renovation and Renewal,
Renewal and Replacement Projects, Landfill Improvements and Hospital Improvements. At this time the
Borough has $134,443,129 in ongoing capital projects. For a complete description of these funds and the
individual projects you can turn to the capital projects tab.
The Borough faces many challenges for FY2011 and beyond. Crude oil production in the State
of Alaska is steadily declining. From a high of 2,054,000 barrels of oil a day production has decreased to
624,687 barrels of oil a day in 2011. Increased prices have offset this declining production. The State
has been trying to cut or contain costs wherever possible. One large area is education. The State has not
kept up with the escalating cost of education. This means that the Boroughs pay for a larger share of
education by making up the difference in diminishing State support for education.
Along with cuts in State and Federal funding are the increasing costs of complying with State
and Federal regulations such as the Clean Water Act, wetland regulations, and others.
The economy of the Borough is sound. We have a diversified economic base including fishing,
timber harvesting, tourism, a rocket launch facility, a Fisheries Research Center, and a large contingent
of Federal and State government employees. It is imperative that we continue to be financially
responsible and seek cost effective improvements throughout Borough operations.
Objectives for FY2012
Performing our day to day operations is always important. We perform some of our functions
on an area wide basis and some on a service area basis.
Tasks such as property assessment, tax collection, planning and zoning, and administrative
functions are performed on an area -wide basis. One of the most important functions of the Borough is
procuring funds to pay for the school district.
As you page through the document you will notice that every department has goals and
objectives. Goals are the long term purposes of that department and objectives are what the
department wants to accomplish this year.
Fire protection, road maintenance, building inspections, and other functions are performed on a
service area basis. The revenues from these areas fund these services.
The High School Renovation and Renewal Project is the largest capital project that the Borough
has taken on. The goal is to complete the design work in FY2011.
The Borough is working on many projects that will take more than a year to complete. Most of
these are in our capital project funds. In that section the reader can easily see what projects are
scheduled to be completed in FY2012 and which ones will take longer.
17
Looking past Fiscal Year 2012
The Borough will have to raise the mill rate, find other sources of revenues, or drastically cut
expenditures in the near future. At this time we feel that raising the mill rate is going to be the only way
to balance our budget in the future.
We will have to raise the mill rate by 1.5 to 2 mills for the new school bond issues
We do not think that interest rates will rise in the next 2 to 3 years. Because of this property taxes will
have to be increased or services will have to be cut.
Despite the national trend we believe that the assessed value of our property will continue to rise.
However, we do not anticipate an increase like we experienced in FY2011. Most of this increase was
due to not having current assessments on much of our property. A good deal of this lag has been
corrected.
As the Borough constructs new infrastructure our maintenance costs will continue to rise. After
completing the High School Renovation and Addition's project we do not anticipate very much school
construction for the near future. We do anticipate that we will be doing more health care projects. At
the present time there are not adequate facilities to handle the needs of our senior citizens.
The landfill needs to be expanded with a total cost of approximately $15,000,000. This will
increase the solid waste collection fees by as much as 50%.
Government Finance Officers Distinguished Budget Presentation Award
The Borough has been a participant in the Distinguished Budget Presentation Award program
since FY1990. The Borough has received the Distinguished Budgetary Presentation Award for all of their
budgets from FY1991 through FY2011. We will be submitting this budget to the GFOA for their
evaluation.
Acknowledgment
Particular appreciation is directed to all members of the Kodiak Island Borough staff for their
cooperative, efficient and dedicated service during the past year. Special appreciation is also given to
the finance department for their assistance in the preparation of this document. Also, I would like to
give thanks to each member of the Assembly for their interest and support in adopting legislation, goals,
and policy guidance that allows staff to conduct the financial affairs of the Kodiak Island Borough in a
progressive and responsible manner.
Conclusion
The requested appropriations have not been established easily. The Assembly provided goals
and objectives in January which helped the staff build budgets around these goals from the start. During
the months of February and March, budget sessions were conducted with all departments and agencies.
S
Since then, several budget work sessions have been held with the Assembly. As usual, this process was
difficult due to limited revenues and the unavailability of State revenue projections until after the
legislative session ended in May.
Respectfully submitted,
KODIAK ISLAND BOROUGH
Rick Gifford
Karleton G. Short
Borough Manager
Finance Director
19
BUDGET CALENDAR
-
KODIAK ISLAND BOROUGH
FISCAL YEAR 2012
-
The following activity is outlined as essential for the orderly formulation of the fiscal year 2011 Borough
budget (July 1, 2011 through lune 30, 2012).
—
DATE ITEM
By
January 14, 2011 Budget Preparation Message
March 31, 2011
Receipt of Service District budgets
Manager
January 14, 2011 Distribution of budget worksheets to aid departments and
Finance Officer —
service districts in submitting their requests
Prior to or on April 30, submission of proposed budget and
February 18, 2011 Final day for departmental budgel requests to be returned to
Department Heads _
Manager (via Finance Officer)
_
February 18, 2011 Revenue forecast (all funds) Finance Officer
February -March Work sessions to resolve or justify differences of department Manager/ Finance
20
budgets
Officer/Dept.
Heads
March 1, 2011
Distribution of forms to gather input from autonomous not -for-
Finance Officer
profit organizations
March 31, 2011
Receipt of Service District budgets
Service Districts
April 30, 2011
Due date for public and not-for-profit agencies budget requests Finance Officer —
April 29, 2011
Prior to or on April 30, submission of proposed budget and
Manager
budget message for Assembly in a work session (per KIB
_
Code Subsection 3.08.030) to include KIBSD budget
April 29, 2011
Receipt of KIBSD budget (if KIBSD wants their budget
School District
incorporated into KIB budget, then by April 1)
April -May
Assembly department review
Manager/Dept.
Heads
May 19, 2011
Introduction of Budget Ordinance (Power Point presentation)
Manager
May 19, 2011
Publication on hearing
Clerk
June 2, 2010
Public hearing and adoption of budget (as required by KIB
Assembly
Code Section 3.8 50) by June 10
July 1, 2011
Budget execution
All concerned ..
20
The Budget Process
The budget process begins on the first Friday in January with the budget preparation message by the
Borough Manager. At this time, budget worksheets are distributed to the various departments to aid
them in preparing their requests. The following week, forms are distributed to solicit input from the
villages and from autonomous, not-for-profit organizations.
Departmental budget requests must be returned to the Finance Department by the second week in
February. Departments must include line item monetary requests and goals and objectives for the
upcoming fiscal year.
The Finance Officer prepares revenue forecasts for all funds by the third week in February.
During February and March, work sessions are held between the Manager, Finance Officer, and
department heads to resolve or justify the departmental budgets.
Service district budgets must be received by March 31 of the year, per Section 4.20.030 of the Borough
code. The school district budget must be received by April 30 of the year, per Section 3.08.030 B of the
code. Budget requests by public and not-for-profit organizations must be returned to the Manager's
Office no later than the April 30.
The Manager presents the annual budget message during the last week of April. The proposed budget
and capital program must be presented to the Borough Assembly in a work session prior to April 30, per
section 3.08.030 A of the code.
During the months of April and May, the Assembly reviews the budget with the Manager and
department heads. In May, the Manager introduces the budget ordinance. There must be a public
hearing on the budget on or before June 10 of each year. The Borough Clerk posts the notices of this
public hearing.
The budget shall be adopted by a favorable vote of a majority of all members of the Assembly no later
than lune 10 through the adoption of an ordinance setting forth the appropriation levels and the mill
rate. The Borough Mayor may veto the ordinance, but his veto may be overridden by two-thirds of all
the votes to which the Assembly is entitled on the question.
If the Assembly does not adopt the budget by lune 10, the budget, as presented by the Manager, shall
be deemed to have been finally adopted, per Section 3.08.060 of the code.
Budget Amendments
According to the Borough Code for Public Finance -Budget, upon adoption of the budget through
Assembly passage of the budget ordinance, the budget is in effect for the budget year (July 1 -lune 30).
Amendments to the budget can occur anytime during the fiscal year through the Borough Assembly or
administrative action. Generally, the following actions are required at the level of the particular change:
1. All new appropriations are authorized by an appropriation ordinance that amends the annual
budget ordinance.
2. A resolution of the Borough Assembly is required to move (appropriate) amounts between
departments and projects.
21
Basis of Accounting
The term "basis of accounting' is used to describe the timing of recognition that is, when the effects of
transactions or events should be recognized.
The Borough uses this same basis for our budgeting.
The Borough budgets government -type funds (for example, the General Fund, Special Revenue Funds,
and Debt Service Fund) on a modified accrual basis. Revenues are recognized only when they are both
measurable and available. Revenues are considered available if they are received within 60 days of year
end. Expenditures are recognized when they are incurred, but an exception to this general rule is
principal and interest on general long-term debt, which is recognized when due. Prepayment of
insurance and similar services extending over more than one year is allocated to the years benefited.
The Enterprise Funds (Municipal Solid Waste and Collection, Hospital, Kodiak Fisheries Research Center,
and 911 Services) also budget obligations when incurred as expenditures. Revenues are recognized
when they are obligated to the Borough (for example, user fees are recognized as revenues when
services are provided).
In all funds when goods and services are not received by the end of the year, the encumbrances lapse.
Encumbrances are not recognized in the year of encumbrance but in the year they are incurred.
Balanced Budget
All funds of the Borough must have a balanced budget. For the Borough, this means that revenues, plus
a use of unrestricted fund balance, must equal expenditures.
22
STRATEGIC PLAN
1
4 2(Qr
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11 STRATEGIC PLAN
12 (FISCAL YEARS 2011-2015)
13 Adopted by the Kodiak Island Borough Assembly
14
IS Resolution No. FY2011-17
16
17 KODIAK ISLAND BOROUGH'S MISSION, VISION, AND GUIDING PRINCIPLES
18
19 I. MISSION
20 To provide quality service to the public in a fiscally responsible manner while fulfilling
21 Borough responsibilities and exercising powers required by Alaska Statute Title 29 and
22 the Kodiak Island Borough Code of Ordinances.
23
24 It. VISION
25 The Kodiak Island Borough Government is trusted and respected as a leader in
26 providing the highest quality of services to the public in a cost effective, sustainable, and
27 efficient manner that is open, dynamic, and focused.
2s
29 III. OUR GUIDING PRINCIPLES
30 ACCESSIBILTY
31 All citizens and employees throughout the Borough, regardless of abilities, will have
32 ready access to our services and facilities. Language and culture will not be barriers.
33 Our operations will be open to the public and will ensure fair and equitable treatment
34 for all
35 ACCOUNTABILITY
36 We will ensure public funds will be administered as required by State and Federal
37 laws in a manner that maximizes services in balance with available resources. We
38 will do so in full accordance with the law and in the public interest with the highest
39 degree of integrity.
40 CUSTOMERS
41 We will operate in a customer -driven manner both internally and externally with a
42 focus on treating all persons with courtesy and respect. We will strive to provide the
43 highest quality service and ensure customer satisfaction.
44 DIVERSITY
45 We will treat all citizens with dignity and respect. We will demonstrate through our
46 actions an understanding and appreciation for cultural diversity and individual
Kodiak Island Borough Resolution No. FY2011-17
Page 1 of 12
47 differences. Under no circumstances will harassment or discrimination of a sexual,
48 religious, or racial nature be tolerated.
49 VALUED EMPLOYEES AND VOLUNTEERS
50 We will enable and encourage employees and volunteers to self manage their work
51 with the expectation that they are accountable for their decisions and actions. We will
52 strive to provide and maintain quality -working conditions along with providing the
53 resources necessary for success. While recognizing the importance of each
54 member's contributions to the operation, we will nurture teamwork and recognize and
55 reward hard work, creativity, and innovation.
56 PURSUIT OF EXCELLENCE
57 We are committed to quality and excellence, will strive for continuous improvements
58 and creativity, and will not be satisfied with "that's the way we have always done it."
59 MISSION -DRIVEN
60 We will focus our efforts on the mission of the Kodiak Island Borough and not allow
61 needless rules and bureaucracy to get in the way of accomplishing our objectives.
62 Flexibility and responsiveness, with accountability, will be the principal boundaries of
63 our operation.
64 INTEGRITY, LOYALTY, AND TRUST
65 Ethical conduct is paramount and we will work to create an environment of trust and
66 loyalty based on open, honest, and positive interactions with whomever we have
67 contact.
68 • STEWARDSHIP
69 We are committed to and expect the most efficient use of the public's resources and
70 will strive to maximize the life, value, and utility of the public property under our
71 trusteeship.
72 TEAMWORK
73 We will work professionally and cooperatively together as a team with a spirit of
74 mutual respect to accomplish our mission, recognizing the important contributions
75 and solutions each member can bring to the operation.
76
77 IV. KODIAK ISLAND BOROUGH GOALS
78 The Kodiak Island Borough was created as a regional government to serve the public by
79 financing and administering the primary functions of Education, Assessment and
80 Collection of Taxes, Land Use through Planning and Zoning, Mental and Physical
81 Health, and General Administration. Other services include Solid Waste Collection and
82 Disposal, Parks and Recreation, Economic Development, Animal Control, and Fire
83 Protection and First Responder Emergency Medical Services, and other services that
84 will be provided when adopted by service areas. It is our overall goal to provide these
85 services in an efficient and cost effective manner, taking into consideration a staffing and
86 funding plan that strives for public satisfaction. The following strategies are designed to
87 accomplish these goals and are modified annually to be used as a foundation for the
88 design and implementation of the Kodiak Island Borough's annual budget.
89
90 V. KODIAK ISLAND BOROUGH'S CORE STRATEGIES
91 Overall strategic theme: To build and maintain credibility, trust, and accountability to the
92 public. We must continually work to improve our services and allocate our resources
93 wisely. We must listen carefully to our citizens and to fully and effectively inform them of
94 how our actions are addressing their needs and concerns.
Kodiak Island Borough Resolution No. FY2011-17
Page 2 of 12
95
96
Table of Powers
97
98
MANDATORY POWERS
99
A.
Education
100
B.
General Administration and Finance
101
C.
Tax Assessment and Collection
102
D.
Planning and Zoning
103
104
ADOPTED POWERS
105
E.
Emergency Services Planning
106
F.
Community Health (restricted area -wide)'
107
G.
Solid Waste Collection and Disposal (non area -wide, outside cities,
108
except City of Kodiak)
109
H.
Parks and Recreation (non area -wide, outside cities)
110
I.
Economic Development (non area -wide, outside cities)
III
J.
Animal Control (non area -wide, outside cities)
112
K.
Road Maintenance and Construction (service areas)
113
L.
Street Lighting (service areas)
114
M.
Fire Protection and First Responder Emergency Medical Services
115
(service areas)
116
117
A. Education Goals and Objectives
118 1. Pursue increased funding at the state and federal level to offset the local cost for
119 education.
120 a. Maintain a vigilant and active lobbying effort to ensure a strong voice for
121 education at the state and federal level.
122 b. Continue to actively participate and support regional organizations such as the
123 Alaska Municipal League and the Southwest Alaska Municipal Conference as
124 vehicles for increased funding for education.
125 c. Continue to support and pursue statewide Borough formation and school district
126 consolidation in order to create a fairer distribution of the cost of education.
127 d. Support legislative efforts to adopt a cost differential foundation formula program
128 that will address the additional cost of education in rural areas.
129 e. Encourage the Legislature to forward fund education.
130 f. Encourage the State Legislature to continue funding school construction to the
131 maximum.
132 g. Work with all educational programs through the state-wide workforce advisory
131 council to make curriculum adjustments for the long-term.
134
135 2. Continue to improve on our positive and cooperative working relationship and with
136 the KIBSD to maximize efficiency and positive outcomes.
137 a. Maintain an ongoing and open dialogue between the Borough and KIBSD
138 including quarterly joint work sessions.
139 b. Annually review all in-kind projects and operations prior to budget preparations
140 by both bodies, and stipulate service types, levels and agreed costs and financial
141 plans. Provide annual funding for maintanence projects on an ongoing basis.
This adopted power is restricted to Hospital and Mental Health services only.
Kodiak Island Borough Resolution No. FY2011-17
Page 3 of 12
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Annually review with KIBSD all facilities and generate a comprehensive needs
and condition survey for incorporation into Item A.2.1b. which documents a short
(one-year) and long (six-year) plan to address funding, staffing, and projects to
address any deficiencies for each facility.
Encourage the KIBSD to fully fund annual maintenance needs of facilities.
Create a long-term fiscal plan for budget purposes that deals with the
contribution cap and the fiscal shortfalls projected that minimizes negative
impacts on school district operations and ensures solid educational programs
and adequate maintenance and operations of school facilities.
Seek cooperative solutions to educational needs that are balanced, sustainable,
and effective.
Continue with the current momentum towards addressing the physical condition and
safety needs of educational facilities to ensure safe, healthy, sustainable, and well-
maintained facilities that are conducive to a positive learning environment.
a. Develop and proceed with the planning, design, and construction of school and
related capital improvements as approved by the voters.
b. Continue to seek funding for student safely projects including safe student
access to school facilities.
c. Build partnerships with other entities and seek additional funding for capital
improvements.
J. In conjunction with the school district, develop program plans that will improve
facility maintenance, renewal, replacement, and guide facility planning into the
future.
e. Develop a funding strategy that assures maintenance needs are adequately
funded.
f. Support vocational educational programs that address regional needs and
include a cooperative effort between educational providers and employers. This
endeavor will include possible renovation of the existing voc-ed space to create a
community voc-ed facility that is designed to integrate the program needs of the
KIBSD and the Kodiak College in their efforts to prepare students for entry into
the workforce. Continue to support vocational opportunities and training.
g. Support local, federal, and state efforts to continue the NCAA Discovery Lab
Program.
B. General Administration and Finance Goals and Objectives
Create a long-term fiscal plan that incorporates KIBSD funding and maintenance
costs for all Borough operations including enterprise funds.
a. Create a long-term fiscal plan to produce a reliable and comprehensive plan
reflecting assumptions and fiscal projections under the current fiscal and political
environment.
b. Create an annual review of potential financial resources for income of the Kodiak
Island Borough budget including but not limited to fisheries, logging, tourism,
Alaska Aerospace Corporation, fisheries and oceanic research, and potential
federal and state funds.
2. Continue to provide reliable and competent accounting services to all Borough
departments and outside agencies.
a. Timely reconciliation of all accounts.
b. Prompt payment of all bills.
Kodiak Island Borough
Resolution No. FY2011-17
Page 4 of 12
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c. Preparation of a comprehensive annual financial report that meets the standards
of the Government Finance Officers Association.
d. Prepare accurate and timely monthly financial reports.
e. Keep accurate records of all Borough fixed assets.
f. Comply with terms and conditions of grants, including the reporting requirements
of the Federal and State granting agencies.
g. Prepare a "Popular Annual Financial Report" that conforms to the standards of
the Government Finance Officers popular reporting program and mail to
registered voters of Kodiak Island Borough.
3. To professionally manage the Borough's cash and investments, to include the corpus
of the Facilities Fund.
a. To manage the Borough's investment portfolio in the following order of
importance:
i. Protect the investments of the Borough.
ii. Provide liquidity to pay ongoing obligations of the Borough.
iii. Provide interest earnings to help defray the use of property taxes.
b. To monitor the banking agreement with our bank and issue and evaluate RFP's
for banking services.
c. To be proactive in the detection and prevention of fraud.
4. Provide a comprehensive risk management program for the Borough, including the
school district.
a. Identify all property that needs to be insured and determine appropriate values
and deductable limits.
b. Evaluate risk management coverage and financial condition of various insurers
and re -insurers.
c. Reduce risk by promoting safe practices by employees and identifying potential
hazards.
Prepare a budget each year for adoption by the Borough Assembly.
a. Ensure the budget meets the standards set by the Government Finance Officers
Association.
b. Ensure user fees cover the actual cost of providing the service unless a lower
level of funding has been approved by the Assembly to minimize general fund
subsidies of special services.
c. Pay for all recurring expenditures with recurring revenues and to use
nonrecurring revenues for nonrecurring expenditures.
d. Have a positive undesignated fund balance of at least 15% of the previous year's
expenditures and transfers out and have a positive cash balance in all
governmental funds at the end of each fiscal year.
e. Provide for adequate maintenance of capital plant and equipment and for its
timely replacement.
6. Maintain and shelter a diversified and stable revenue structure from short -run
fluctuations in any one revenue source.
a. Maintain a diversified and stable economic base by supporting policies that
promote tourism, fishing, agriculture, and commercial and industrial employment.
b. Institute standard user fees and charges for specialized programs and services,
where possible and reasonable. Rates will be established to recover operational
as well as capital or debt service costs.
Kodiak Island Borough
Resolution No. FY2011-17
Page 5 of 12
244
245 7. To provide safe and efficient Information Technology (IT) Services to staff and the
246 Assembly
247 a. Provide current equipment and software to Borough employees and Assembly.
248 b. Insure safety of Borough records through timely and complete backups.
249 c. Evaluate new software and hardware for use by the Borough.
250
251 8. Maintain and expand our internet presence.
252 a. The web site should allow public access to meeting schedules, agendas,
253 packets, minutes, and review items.
254 b. The web site should allow public access to all Borough records that are not of a
255 confidential nature.
256 c. The web site should include access to a fully functional Geographic Information
257 System that can be manipulated by layers to show trails, wetlands, land
258 ownership, evacuation plans and additional links to other public resources.
259 J. Use technology to increase communication between Kodiak Island communities.
200 e. Provide a popular social networking platform for the purpose of disiminating
261 information to the public.
262
263 9. Maintain and expand our comprehensive Geographic Information System (GIS).
264 a. Continue extending the base map layer in the geo database beyond the road
265 system to include the entire borough.
266 b. Synchronize the GIS map with the property records in the assessing department
267 database, enabling the generation of maps displaying any given selection of legal
268 or physical property characteristics.
269 c. Set up a web server, to which the database will be copied nightly, giving the
270 public continuous access to up-to-date property records and user -defined maps.
271
272 10. Collect all Borough receivables in a timely manner.
273 a. Prepare and collect property taxes in an accurate and prompt manner.
274 i. Maintain a low inventory of tax -foreclosed property through regular sales that
275 minimizes negative community impacts.
276 ii. Ensure all properties are reviewed and selected for documented public
277 purposes prior to disposal in a timely manner.
278
279 11. Continue to work with municipalities and other service providers to increase
2%o efficiencies and cooperation that will lower costs to the citizens.
281 a. Continue to pursue efficiencies by utilizing municipal services in a cooperative
282 manner with all municipalities.
283 b. Continue to review and evaluate all options for providing superior services
284 through consolidation, annexation, unification, or other methods that may
285 maximize efficiencies.
286 c. Enforce road service area powers and operations.
287 d. Educate the public on how a neighborhood fits into service area powers and
288 procedures.
289 e. Establish a process that would develop road improvements in a cost effective
290 manner.
291
292 12. Continue to review and implement land management strategies for public lands. This
293 includes land sales that are in balance with the real estate market and provide the
294 transfer of developable public lands to the private sector in an equitable and cost -
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effective manner. Reserve Borough land for public recreation (hunting, hiking, berry
picking, four -wheeling, etc.).
a. Evaluate all Borough land on a regular basis and conduct a sale of land that is
appropriate for development and in demand.
13. Operate and maintain Borough facilities in a safe, healthy, and attractive manner that
creates a positive environment for the community and ensures safe and reasonable
access for all citizens including the physically impaired.
a. Ensure lease rates of Borough facilities generate sufficient revenues to pay for
adequate operational and maintenance expenses.
b. Identify and seek funding sources to evaluate Borough facilities to ensure
earthquake survivability.
c. Ensure that all Borough buildings are brought into ADA compliance during
renovation.
d. Work cooperatively with local government entities to develop a sustainable
facilities replacement plan.
14. Develop and implement a methodology to systematically review and evaluate
Borough operations.
a. Review and update the Personnel Rules and Regulations.
b. Conduct an outside review of the Borough salary scale every five
years.
15. Complete necessary agreements to initiate and complete the construction of the new
Alaska Department of Fish and Game facility on Near Island.
C. Tax Assessment and Collection Goals and Objectives
Continue to provide a comprehensive taxation and assessment program that is fair
and equitable for all citizens that assesses values of all properties at market value
a. Review all forms of taxation to ensure 100% inclusion.
b. Continue to review the property inventory to ensure that property descriptions are
current and accurate.
c. Conduct field visits and revaluations of another one-third of the properties on the
road system and one-fifth of the remote properties in the borough, as part of the
cyclical reappraisal program. The current standard is every three years on the
road system, every five years off the road system.
d. Complete a restructure of the methods and procedures for handling personal
property accounts. This includes: 1) Training staff in personal property
identification and appraisal; 2) Conducting desktop audits of each return; and 3)
Conduct on-site audits of questionable returns and of arbitrarily selected
accounts.
2. Review taxation options with an eye towards diversification of taxation in order to
spread the tax burden as much as possible and provide adequate funding to
accomplish the mission statement.
a. Review policy that excludes property from taxation in road service areas if the
property fronts on a state Right of Way (ROW).
b. Review taxation policies on commercial tourism activities.
3. Complete the implementation of the new database and accurate conversion of data
from the old database.
Kodiak Island Borough
Resolution No. FY2011-17
Page 7 of 12
346 a. Continue to review each property card to convert available data to the PACS
347 database.
348 b. Once all road system parcels are converted to the PACS database initiate an
349 annual review to update all properties to annual fluctuations in values.
350 c. Continue to specify and calibrate land, cost, and depreciation schedules for all
351 properties in the PACS database.
352 J. Initiate utilization of aerial photography and Borough GIS resources to help
353 identify remote areas that require further on site inspections and also to update
354 property improvement information.
355
356 4. Initiate procedures to scan all existing hard files into Laserfiche and PACS images to
357 work toward a paperless environment.
358
359 5. Continue working with IT to bring pertinent data from PACS into a public access
360 system for use over the borough website.
361
362 D. Planning and Zoning Goals and Objectives — Community Development
363 1. Develop a framework to create a "sustainable community", one that does not focus
364 on the quantity of growth, but the quality of life and balances short term needs of the
365 community with the long term results of development.
366 a. Develop a work plan that addresses the health, safety, and welfare of existing
367 neighborhoods by preventing their physical and economic degradation and
368 promotes the quality of growth through the revitalization of infrastructure and
369 public areas.
370 b. Continue to work with state and federal energy programs to the benefit of the
371 Borough.
372
373 2. Meet quarterly with the Planning and Zoning Commission to review existing issues
374 and new initiatives related to planning, zoning, and subdivisions.
375 a. Provide a training program for Commissioners that addresses their need to
376 understand the legal and community responsibilities of the position as well as
377 promoting the talent and expertise needed at this level.
378 b. Provide for commission attendance at new commissioner training events,
379 subscription services to appropriate planning commissioner journals and on-line
380 resources.
381 c. Provide regular training through the Borough Clerk's office on the open meetings
382 act and parliamentary procedure to ensure that commission meetings offer fair
383 and equitable treatment to all citizens who choose to participate.
384
385 3. Complete and adopt code revisions to Title 16 (subdivision), Title 17 (Zoning), and
386 Title 18 (Borough Real Property) that are appropriate and focused on the needs and
387 direction of borough residents as expressed in the adopted comprehensive plan.
388 a. Periodically analyze the zoning of private land that is available for development in
389 order to determine whether there is an adequate balance of land in each of the
390 zoning categories.
391
392 4. Develop a Transportation System that is multi -modal and coordinated in order to
393 create a system that makes it easy to travel throughout the Kodiak Island Borough,
394 including remote communities and areas.
395 a. Review new subdivision development to determine the impact of traffic
396 generation on existing roads, bike trails, and public transportation.
Kodiak Island Borough Resolution No. FY2011-17
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397 b. Review existing and proposed parking requirements to determine if they
398 adequately support a thriving downtown core area or other important areas of the
399 community.
400 c. Incorporate pedestrian (bike and walking) trails along with new road construction.
401 d. Review subdivisions with an eye to provide space for public transportation
402 options and to add to the development of a comprehensive trails system.
403
404 5. Oil and Gas Programs
405 a. Review and modify if necessary the "Tri -Borough Position Paper' on oil and gas
406 drilling in the Shelikof Straits and lower Cook Inlet.
407 b. Lobby for changes to the Coastal Management Plan to allow for the addition of
408 meaningful enforceable policies that reflect local concerns and which allow
409 borough residents a greater opportunity to interact with state and federal
410 agencies during the coordinated review of development projects within the
411 Borough's coastal zone. Encourage a rewrite of this plan to give the Borough the
412 maximum authority possible to govern its own coastal zone and resources and to
413 have a seat at the table on larger resource development issues that recognizes
414 the local use (commercial, subsistence, and sport caught fish and game)
415 resources as important resources.
416 c. Support the sharing of Federal offshore oil and gas revenue with coastal
417 communities in order to provide for planning and implementation of measures to
418 address coastal impacts due to oil and gas development.
419
420 6. Continue to work towards the delivery of high quality services with reasonable
421 staffing levels by encouraging the efficient use of assets and by vigorously pursuing
422 state/federal planning grants.
423 a. Seek out and utilize other State and Federal planning programs and integrate
424 them with existing Borough planning needs to maximize resources.
425 b. Improve code enforcement throughout the community by continually educating
426 residents on the zoning issues and the proper way to handle garbage and junk
427 vehicles.
428 c. Review current method of enforcement of code violations as a misdemeanor and
429 institute a program of civil fines through a ticketing procedure.
430
431 7. Monitor and review the Building Inspection Program to ensure an efficient and cost
432 effective program for the community.
433
434 8. Help educate residents throughout the borough with the Coastal Management Plan
435 and how it may affect their community and development in subsistence areas
436 adjacent to the village.
437
438 E. Emergency Services Planning — Community Development
439 1. Continue to work with the communities around the island (City of Kodiak and rural
440 communities) as well as other emergency responders to maintain an up-to-date
441 emergency response plan for each geographic area.
442 a. Continue to seek out and implement grant programs to aid in funding the update
443 of emergency plans, responder's equipment purchases, and training
444 opportunities.
445 b. Provide opportunities to ensure that all emergency personnel and Incident
446 Command Center staff are fully trained to perform their tasks in the case of
447 emergency.
Kodiak Island Borough Resolution No. FY2011-17
Page 9 of 12
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c. Continue to educate the public as to responses and procedures in the cases of
emergency.
d. Replace tsunami sirens around Kodiak Island.
e. Update the village Hazard Mitigation Plan Annexes making each village eligible
for hazard mitigation grants prior to a disaster.
f. Organize and lead Local Emergency Planning Committee (LEPC) meetings with
first responders and policy makers.
F. Community Health Goals and Objectives
1. Create long-term facilities Master Plan for the Counseling Center.
a. Work with the consultant and advisory groups to create a long-term plan for
health facility maintenance and construction to serve the needs and changing
demographics of the community.
b. Seek out additional grant opportunities.
Seek to acquire sufficient land to support future Hospital growth that is reflective of
the long-term facilities plan for the Hospital.
a. Utilizing the product of F.1.a., seek to acquire sufficient land to serve any future
construction needs.
b. Work cooperatively with Providence to facilitate replacement of the care center
with a new facility that will meet the current and future needs of long-term care.
c. Work cooperatively with Providence to provide a better facility, and possibly
closer to the hospital, for rehab services.
It. Seek to research all options in order to provide quality health care to citizens of
Kodiak Island.
3. Continue to advocate for appropriate full reimbursement of hospital costs and citizen
medical expenses by the State, Federal government, and Coast Guard in a fairer
manner.
4. Seek out additional grant opportunities.
5. Advocate for the best health care in a coordinated manner with Federal, State, and
local agencies.
6. Work with other agencies in Kodiak to develop quality facilities for Kodiak Island
citizens.
G. Solid Waste Collection and Disposal Goals and Objectives
1. Implement the comprehensive solid waste management plan that addresses the
solid waste function for the next 20 to 50 years in a cost effective and efficient
manner.
a. Continue to monitor the Solid Waste rates.
b. Identify future site and begin site control planning processes for landfill expansion
area.
c. Continue to take steps to extend the existing landfill life through comprehensive
recycling and other means.
d. Continue to investigate federal and state loans and grants to pay for lateral
expansion and closeout of the existing "footprint' upon closure.
e. Encourage KIBSD and Kodiak College to recycle waste and to add recycling
education to their education programs.
Kodiak Island Borough Resolution No. FY2011-17
Page 10 of 12
499 f. Continue to coordinate with the City of Kodiak on the junk auto removal program.
500 g. Develop and implement transfer stations.
501
502 2. Evaluate and analyze the recycling program to create a long-term participatory
503 program and plan that is sustainable.
504 a. Adopt policy supporting reduction, re-use, and recycling of materials as
505 preferable to landfill disposal and encourage all citizens and businesses to
506 participate.
507 b. Adopt policy and procedures requiring rate payers to recycle certain specified
508 materials
509 c. Expand a fee structure to give rate payers incentives to recycle i.e. "Pay-As-You-
510 Throw".
511 d. Commit to diversion goals of 50% by 2020.
512
513 H. Parks and Recreation Goals and Objectives
514 1. Evaluate and identify those lands under Borough ownership that would be
515 appropriate for developed or passive parks and recreation facilities, with a goal of a
516 comprehensive Parks and Recreation Plan to guide future decisions.
517 a. Review urban areas for potential neighborhood pocket parks in areas of growth.
518 b. Develop standards for playground equipment and related improvements to
519 ensure the highest degree of utility at the lowest reasonable cost.
520 c. Meet with the Parks and Recreation Committee on a quarterly basis.
521 d. Retain access to public lands for the enjoyment of all recreation users.
522 e. Create an interconnected system of multi-use bicycle and pedestrian paths for
523 residents and visitors. This trail system should link schools, parks,
524 neighborhoods, and trails with multiple destination points.
525 f. Continue to work with the City of Kodiak and the Kodiak Island Borough school
526 district to ensure that the construction, operation, and maintenance of joint use
527 recreation facilities are efficiently managed in the best interests of the overall
528 community.
529
530 2. Complete a road system trails plan and Trails User's Guide using public participation
531 and existing trails with a focus on a trail network that is interconnected and allows for
532 minimum user conflict and maximum use by all citizens.
533
534 3. Encourage the Parks and Recreation Committee to move ahead with conceptual
535 plans for MITI Bay Park, End of the Road Park, and year-round use of urban lakes.
536
537 I. Economic Development Goals and Objectives
538 1. Maintain vigilance and effective participation in fishery politics and legislation that
539 advocates for long-term preservation of landings of product to the Borough and
540 ensures any environmental restrictions on fisheries are based on sound science and
541 fairly reflect any socio-economic impacts on our region.
542 a. Continue to work with the City of Kodiak and Kodiak Fisheries Advisory Council
543 (KFAC) to pursue a comprehensive and effective program that leads to
544 sustainable and economically productive fisheries that ensure the long-term
545 health of the fishery habitat and ecosystem.
546 b. Explore a shared fisheries representative for the Kodiak Island Borough and the
547 City of Kodiak at all levels of fisheries management meetings.
Kodiak Island Borough Resolution No. FY2011-17
Page 11 of 12
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c. Find and work with industry representatives that have a regional and cooperative
focus to assist in the direction of efforts and resources in affecting fisheries policy
and legislation.
d. Determine and foster strategies to create a statewide force to offset negative,
incorrect, or misleading information about fisheries.
e. Encourage development of educational programs at FITC, KFRC, Kodiak
College, and KIBSD that support seafood science projects and fisheries and
aquatic research in the Kodiak Archipelago.
F Encourage the private sector development of the home porting of the University
of Alaska Research Vessel.
2. Seek to implement the recommendation of the Island -Wide Transportation Feasibility
Study.
3. Actively pursue development of airport capacity and look for opportunities for fish
cargo.
4. Continue to pursue high quality telecommunications access through fiber optics and
Internet access to outlying areas.
a. Ensure that telecommunications is integrated into long-term plans to allow for
maximum efficiencies and minimize redundancies through use of common
easements and infrastructure.
5. Review ways to promote, encourage, and support the development of small
businessesihome businesses including those in the outlying communities.
6. Work with Kodiak Chamber of Commerce and Kodiak Island Convention Visitors
Bureau to promote quality tourism growth.
7. Work with employers for new job opportunities with community agencies as
determined through the Kodiak Workforce Regional Advisory Council.
J. Animal Control Goals and Objectives
1. Continue to support a program that protects the public and animals in a cooperative
cost effective and efficient manner.
a. Continue to have the Community Development Department monitor the contract to
ensure conflicts are minimized and public health and safety are maximized.
K. Fire Protection and First Responder Emergency Medical Services Goals and
Objectives
1. Continue to support fire, rescue, and emergency medical services that protect the
lives and property of the public.
2. Maintain an adequate staff of volunteers who are properly equipped and trained for
the services they provide.
3. Continue to support the cooperative training and emergency responses between the
Borough Fire Protection Service Areas and other emergency services within the
borough.
Kodiak Island Borough
Resolution No. FY2011-17
Page 12 of 12
FINANCIAL SUMMARIES
FINANCIAL SUMMARIES
FUND STRUCTURE
The Borough accounts are organized on the basis of fund and account groups, each of which is considered a
separate accounting entity. Operations of each fund are accounted for with a separate set of self -balancing
accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate.
Borough resources are allocated to and accounted for in individual funds based upon the purposes for which they
are to be spent and the means by which spending activities are controlled. The various funds in this report are
grouped into five generic fund types within two broad fund categories.
Government Fund Types
General Fund: The General Fund is the operating fund of the Borough and is used to account for all financial
resources, except those that are required to be accounted for in another fund.
Special Revenue FundsSpecial Revenue Funds are used to account for the proceeds of specific revenue sources
(other than major capital projects) that are legally restricted to expenditures for special purposes. We include
. neighborhood service districts such as road, fire, and street lighting, as well as maintenance of our buildings and
grounds, in this fund type.
Debt Service Funds: The Debt Service Funds are used to account for the accumulation of, resources for, and the
payment of general long-term debt principal, interest, and related costs. The bulk of our debt is in the form of
general obligation bonds which are accounted for primarily in one large debt service fund.
Capital Project Funds' Capital Projects Funds are used to account for financial resources to be used for acquisition
or construction of major capital facilities and equipment. We use these funds to track our projects funded by bond
revenue, grants and other large maintenance projects.
Proprietary Fund Types
Enterprise Funds' Enterprise Funds are used to account for operations (a) that are financed and operated in a
manner similar to private business enterprises where the intent of the governing body is that the costs (expenses,
including depreciation) of providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges, or (b) where the governing body has decided that periodic
determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance,
public policy, management control, accountability, or other purposes.
The Borough has four Enterprise Funds: Municipal Solid Waste, Hospital Facility, Kodiak Fisheries Research Center,
and 911 Emergency Telephone Services.
35
FISCAL POLICY
This fiscal policy, adopted March 15, 1990, is a statement of the guidelines and goals that will influence and guide
the financial management practices of the Kodiak Island Borough. A fiscal policy that is adopted, adhered to, and
regularly reviewed is recognized as the cornerstone of sound financial management. Effective fiscal policy:
contributes significantly to the Borough's ability to insulate itself from having a financial crisis;
enhances long-term financial credibility by helping to achieve the highest bond and credit ratings possible;
promotes long-term financial stability by establishing clear and consistent guidelines;
directs attention to the total financial picture of the Borough rather than single -issue areas;
promotes the view of linking long -run financial planning with day-to-day operations; and
provides the Assembly and the citizens of the Borough with a framework for measuring the fiscal impact
of government services against established fiscal parameters.
To these ends, the following policy statements are provided:
Operating Budget Policies
The budget is a plan for allocating resources. The objective is to enable service delivery with allocated
resources. Services must be delivered to the citizens at a level that will meet real needs as efficiently
and effectively as possible.
The Borough's goal is to pay for all recurring expenditures with recurring revenues and to use non-
recurring revenues for non-recurring expenditures.
It is Important that a positive undesignated fund balance and a positive cash balance be shown In all
governmental funds at the end of each fiscal year.
When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year must be
reduced sufficiently to create a positive undesignated fund balance and a positive cash balance.
When possible, the Borough will integrate performance measurement and productivity indicators
within the budget. This should be done in an effort to improve the productivity of Borough programs
and employees. Productivity analysis should become a dynamic part of the Borough administration.
The budget must be structured so that the Assembly and the general public an readily establish the
relationship between expenditures and the achievement of service objectives.
The Individual department and agency budget submissions must be prepared with the basic
assumption that the Assembly will always attempt to maintain the current tax rates.
Budgetary review by the Assembly will focus on the following basic concepts:
Staff Economy
The size and distribution of staff will be a prime concern. The Assembly will seek to limit staff
increases to areas where approved program growth and support absolutely requires additional
staff and to reduce staff where this can be done without adversely affecting approved service
levels.
Capital Construction
Emphasis will be placed upon continued reliance on a viable level of pay -down capital
construction to fulfill needs in an Assembly approved comprehensive capital improvements
program.
36
Program Expansions
Proposed expansion to existing programs and services must be submitted as budgetary
increments requiring detailed justification. Every proposed program or service expansion will be
scrutinized on the basis of its relationship to the health, safety, and welfare of the community.
New Programs
New programs or services must also be submitted as budgetary increments requiring detailed
justification. New programs or services will be evaluated on the same basis as program
expansion plus an analysis of long term fiscal impacts.
Existing Service Costs
The justification for base budget program costs will be a major factor during budget review.
Administrative Costs
In all program areas, administrative overhead costs should be kept to an absolute minimum.
Functions of all departments and agencies should be reviewed in an effort toward reducing
duplicate activities within the Borough government and the autonomous and semi autonomous
agencies, which receive appropriations from the Borough.
The budget will provide for adequate maintenance of capitalized assets and for their orderly
replacement.
The administration will maintain budgetary controls at the character level within each
organizational unit. (Characters are broad classifications of expenditures: fringe benefits,
contractual services.)
The preparation and distribution of monthly budget status reports, interim financial statements,
and annual financial reports is required.
The Borough will remain current in payments to the retirement system.
The Borough will develop and annually update a long-range (three to five years) financial
forecasting system that will include projections of revenues, expenditures, and future costs and
financing of capital improvements that are included in the capital budget.
The Borough will develop and annually update a financial trend monitoring system which will
examine the fiscal trends from the preceding five years- trends such as revenues and
expenditures per capita and adjusted for inflation, liquidity, or operating deficits. Where
possible, trend Indicators will be developed and tracked for specific elements of the Borough's
fiscal policy.
Debt Policies
The Borough will not fund current operations from the proceeds of borrowed funds.
The Borough will confine long-term borrowing to funding of capital improvements or projects that cannot
be financed from current revenues.
When the Borough finances capital projects by issuing bonds, it will repay the debt within a period not to
exceed the expected useful life of the project.
Target debt ratios will be annually calculated and included in the review of financial trends.
Net debt, as a percentage of the estimated market value of taxable property should not exceed two
percent.
37
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed
15 percent.
The Borough recognizes the importance of underlying and overlapping debt in analyzing financial
conditions and will regularly analyze its indebtedness.
The Borough will maintain good communications about its financial condition with bond and credit
institutions.
The Borough will follow a policy of full disclosure in every annual financial statement and bond official
statement.
The Borough will avoid borrowing on tax anticipation and maintain adequate fund balance.
Revenue Policies
The Borough will try to maintain a diversified and stable revenue structure to shelter it from short -run
fluctuations in any single revenue source.
The Borough will attempt to maintain a diversified and stable economic base by supporting policies that
promote tourism, fishing, agriculture, commercial, and industrial employment.
The Borough will estimate its annual revenues by an objective, analytical process.
The Borough, where possible and reasonable, will institute user fees and charges for specialized programs
and services. Rates will be established to recover operational, as well as capital or debt service costs.
The Borough will regularly review user fee charges and related expenditures to determine if pre-
established recovery goals are met.
The Borough will maintain a sound, consistent, and equitable ad valorem property tax assessment
program. The Borough will follow an aggressive policy of collecting tax revenues where the annual level
of uncollected current property tax should not exceed two percent.
The Borough should routinely identify governmental aid funding possibilities. However, before applying
for and accepting intergovernmental aid, the Borough will assess the merits of a particular program as if it
were funded with local tax dollars. Local tax dollars will not be used to make up for losses of
intergovernmental aid without first reviewing the program and its merits as a budgetary increment.
Investment Policies
The Borough will maintain an investment policy based on the Government Finance Officers Association
(GFOA) model investment policy.
The Borough will conduct an analysis of cash flow needs on an ongoing basis. Disbursements, collections,
and deposits of all funds will be scheduled to ensure maximum cash availability and investment potential.
When permitted by law, the Borough will pool its various funds for investment purposes.
The Borough will obtain the best possible return on all investments consistent with the underlying criteria
of liquidity and safety of principal.
The Borough will regularly review contractual opportunities for consolidated banking services.
Accounting, Auditing, and Reporting Policies
The Borough will establish and maintain a high standard of accounting practices in conformance with
Generally Accepted Accounting Principles (GAAP).
The accounting system will maintain records on a basis consistent with accepted standards for
government accounting according to the Government Accounting Standards Board (GASB).
M
Regular monthly financial statements and annual financial reports will present a summary of financial
activity by departments and agencies within all funds.
Where possible, the reporting system will also provide monthly information on the total cost of specific
services by type of expenditure and revenue by fund.
An independent firm of certified public accountants will perform an annual financial and compliance audit
and will publicly issue an opinion, which will be incorporated into the Comprehensive Annual Financial
Report jCAFRj.
The Borough will annually strive for the GFOA Certificate of Achievement for Excellence in Financial
Reporting and the GFOA Distinguished Budget Presentation Award,
Capital Budget Policies
The Borough will make all capital improvements in accordance with an adopted capital improvements
program.
The Borough will develop a multi-year plan for capital improvements that considers development policies
and links the development process with the capital plan.
The Borough will enact an annual capital budget based on the multi-year capital improvement program.
The Borough will coordinate development of the capital improvement budget with development of the
operating budget. Future operating costs associated with new capital projects will be projected and
Included in operating budget forecasts.
The Borough will maintain all its assets at a level adequate to protect its capital investments and to
minimize future maintenance and replacement costs.
The Borough will identify "full -life' estimated cost and potential funding sources for each capital project
proposal before it is submitted to the Assembly for approval.
The Borough will determine the total cost for each potential financing method for capital project
proposals.
The Borough will identify the cash flow needs for all new projects and determine which financing method
best meets the cash flow needs of the project.
Reserve Policies
The Borough will maintain a fund balance designation for fiscal cash liquidity purposes; i.e. fiscal reserve
that will provide sufficient cash flow to minimize the potential of short-term tax anticipation borrowing.
The Borough will maintain appropriated contingencies to provide for unanticipated expenditures. The
three contingencies and their recommended minimum funding levels are:
Emergency Contingency 100% of General Fund
Personnel Contingency 0.50% of General Fund
Litigation Contingency 0 25% of General Fund
The Borough will maintain sufficient self-insurance reserves, as established by professional judgment,
based on the funding techniques utilized and the recorded losses.
For fiscal year 2010 these are the levels of funding required to meet these needs. Basically this is
unencumbered fund balance in the General Fund:
39
The $3,162,680 in unreserved fund balance in the General Fund easily covers these amounts.
40
General Fund Balance
Percent Applied for Fund
Contingency Balance
Emergency
$3,162,680
1%
$31,627
Personnel
$3,162,680
1/2%
15,813
Litigation
$3,162,680
1/4%
7,907
Total
N/A
N/A
$55,347
The $3,162,680 in unreserved fund balance in the General Fund easily covers these amounts.
40
Budget summary, All Funds
41
Special
Dem
capital
General
Revenue
Service
Projects
Enterprise
Fund
Fund.
Funtls
Funtls
Funtls
Total
tr 6 in a le d Beg l a nl ng its lance
$ 1,694,383
$43,316,966
5
5,325
$12,276,938
$30,589,929
$87,903,541
Revenues
Pro p e 11 Ta sol
31,610
10,831,409
1,61
84,00
Bed Tax
-
12,58H,209
-
92,00
-
-
92,00
Non Ad Valorem Taves
40,440
254pJ0
-
-
290.440
Payment In Lieu of In,
1.348,00
Severance Taxes
1,512,581
-
-
-
-
1,512,581
Penalties&Interest Fees
1SQ00
-
-
-
-
15400
Rents&Royalties
-
638408
user Fees
-
-
2,409,303
3,039,711
Land Sales Activate,-
2,209,654
2,209,654
25,00
-
-
-
25,000
IF1.nses&Permlts
85,250
stroll
Federal Revenues
252,000
-
111,80
State Reven nes
2,3]6,015
180,456
2,265,000
2,246,819
2s2,0o
Fines
30,000
7,098,290
Interest Earnings
125,000
716,370
-
283,152
Sale of Bonds/loans
55,00
1,179,522
-
-
-
13,922,414
13,922,414
Miscellaneous
10,78
20,200
-
797,349
-
828,274
Lansfers In
-
453,471
40,00
488,05
80,00
1,421,476
Total Available Funded,
7,6261
56,562,280
4,303515
30098677
Expenditures
35373886
133964362
General Government
3,459,543
-
-
2,998,547
-
6,458,090
Education
418,871
10,250,350
3,549,806
16,U5,462
2,122,004
32,616,493
Health & Welfare
286,315
-
743,245
563,729
942.705
2,533,994
Assessin 8
613,938
-
CommuNty Development
811,910
-
613,038
-
-
43,806
-
855,716
Child Care Assistance
-
127,135
-
-
127,135
Resource Management
-
308,345
KIB Buildings
308,345
-
599,408
-
48.IXq
-
647,408
Coastal Ma na ge men]
-
31,189
-
_
31189
LEFC
-
22,132
-
-
22,132
Road Maintenance
-
647,965
-
1,601
Public Safety
161
735,335
-
791,412
-
58000
2,253,989
cmture ane Reoeanon
96,6859
1,745906
-
96685
6,695
proem
-
92,000
Solid Wase
-
92.000
-
-
2,197,736
2,329,807
4,527,543
Other
-
6,04
106,616
113,220
Transfers Out
u,720
906,500
983,220
To[al Use of Funtls
5,931,621
1372p359
4299SAS63
-
Estim a led Funtls AvaH a bl e 6/30/11
5 1,694383 542841921
$
3 8 $
-
$29929,310 $
9
41
7—vo.^oyn--L.
SpvlelRrve^ve.
e4 ^
.
JLj I—
5
5
Llm
am.
Ju
la^. �xvA
i naw
xet a
ie3n
1114
11
IL
12 1
21,
TRINIIERSIN
E— DITURF1
auml,
5
T-1 "III '
w
42
43
Cepa/Ryton
FmM
s
5
�
5 evo
5
5 5
5
5�
S�gsnu ros111.
211 4QQ1,
111
2,7175�
2111021
715
IQ
1 l 1111 11715
111
2
Il�
912 111I
11 115
43
Kodiak Island Borough 2011-2012 Mill Rates
TEN YEAR ANALYSIS OF TAX RATES AND LEVY
Fiscal
Year
Personal Property
Assessed Value
Real Property
Assessed Value
Total
Assessed Value
2003
117,456.245
642,995,612
760,451,857
2004
110,941,504
659.695,261
770,636,765
2005
105,481,537
678,427,713
783,909,250
2006
106,206,504
692,709,445
798,915,949
2007
94,833,515
710,848,299
805,681,814
2008
100,997,608
734,527,929
835,525,537
2009
105,320,027
765,152,958
870,472,985
2010
108,014,241
805,000,744
913,014,985
2011
113,091,185
875,787,940
988,879,125
2012
91,612,537
947,611,296
1,039,223,833
TCA 1
IIA I
1C
TCA 72
C C1
I
TEN YEAR ANALYSIS OF TAX RATES AND LEVY
Fiscal
Year
Personal Property
Assessed Value
Real Property
Assessed Value
Total
Assessed Value
2003
117,456.245
642,995,612
760,451,857
2004
110,941,504
659.695,261
770,636,765
2005
105,481,537
678,427,713
783,909,250
2006
106,206,504
692,709,445
798,915,949
2007
94,833,515
710,848,299
805,681,814
2008
100,997,608
734,527,929
835,525,537
2009
105,320,027
765,152,958
870,472,985
2010
108,014,241
805,000,744
913,014,985
2011
113,091,185
875,787,940
988,879,125
2012
91,612,537
947,611,296
1,039,223,833
44
Mill Total
Rale Tax Levy
9.25 7,034,180
9.25 7,128,390
10.25 8,035,070
11.00 8,788,075
10.50 8459,659
10.50 8,773,018
10.50 9,139.966
10.50 9,586,657
10.50 10,383,231
10.75 11,171,656
Assessed Values
1,200,000,000
1,000,000,000
800,000,000
600,000,000
400,000,000
200.000.000
State Revenue Sharing
- — —
1,200,000
1,000,000 -
- -
800,000 -
600,000
400,000
200,000 . . -.
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
45
2004
2005 2006 2007 2008 2009 2010
2011
2012
■ Personal Property ■ Real Property ■ Total
State Revenue Sharing
- — —
1,200,000
1,000,000 -
- -
800,000 -
600,000
400,000
200,000 . . -.
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
45
GENERAL FUND
GENERAL FUND
Revenue Sources and General Fund Estimates
The largest source of revenue for the general fund is severance taxes at 33%. This is based on an increase of/, %
(10.5 mills to 1 K %). Property tax used to be the largest source of General Fund revenue but most of It was
transferred to the school district. We have set up an education support fund in special revenue funds which
records the property taxes that will be passed on to the school district.
GENERAL FUND REVENUE SUMMARY
General Fund Revenues
0 Property Tax ■ Severance Tax
Licenses & Permits 0 Intergovernmental Revenues
.. R Interest Earnings n Miscellaneous Revenues
Use of Fund Balance
47
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
2009 Actual
2010 Actual
2011 Budget
2011 Actual
2012 Budget
Property Tax
$ 11,619,497
$ 11,505,437
$ 12,376,000
$ 12,078,334
$ 1,570,050
Sevv ra n ce Tax
1,311,189
1,336,075
1,340,000
1,649,275
1,512,581
Licenses&Permits
83,365
96,630
90,250
71,557
85,250
Intergovernmental Revenues
2,686,609
2,761,915
2,410,320
2,282,071
2,628,015
+ Interest Earnings
292,825
178,567
200,000
46,335
125,000
Miscellaneous Revenues
97,228
13,042
20,500
537,598
10,725
Use of Fund Balance
1,228,872
a Total
5 16,090,713
$ 15,891,666
$ 17,665,942
$ 16,665,171
$ 5,931,621
General Fund Revenues
0 Property Tax ■ Severance Tax
Licenses & Permits 0 Intergovernmental Revenues
.. R Interest Earnings n Miscellaneous Revenues
Use of Fund Balance
47
PROPERTY TAXES
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010-29.45.500 gives municipalities the
authority to levy a property tax. The Kodiak Island Borough's tax revenue for fiscal year 2012 is based on the
assessed valuation as of January 1, 2011. That value is estimated to be $1,053,672,000.
Assessed Value
1,200,000,000
1,000,000,000
.. __..... .
goo,000,000
600,000,000
400,000,000'
200,000,000 a'
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
est.
■ Real Property ■ Personal Property
The Borough has set the tax levy for real and personal property at .25 mills which will generate estimated
property tax revenue of $263,418 with 90% being from real property and 10% from personal property.
The current delinquency rate is 03% (three tenths of one percent)- For budget purposes, the amount of
tax generated by one (1) mill is 51,053,672.
Penalty and Interest on Taxes Receivable. AS 29.45.650 and KIB Code of Ordinances establishes the
authority to apply penalties and interest on delinquent property taxes. KIB levies a penalty of 10%for late
payments and interest at the rate of 12% per annum on past due accounts. The Borough does not recognize the
receivable at the time penalties and interests are applied to the accounts; rather, it is recognized when the
payment is made. Based on past collections, a conservative estimate of revenue is $150,000.
PAYMENT IN LIEU OF TAXES
PILT-Federal. Payments in Lieu of Taxes (PILT) are federal payments to local governments that help offset
losses in property taxes due to nontaxable Federal lands within their boundaries. PILT payments are made
annually for tax-exempt Federal lands administered by the Bureau of Land Management, the National Park Service,
the U.S. Fish and Wildlife Service (all agencies of the Interior Department), the U.S. Forest Service (part of the U.S.
Department of Agriculture), and for Federal water projects and some military installations. Congress appropriates
PILT payments each year. The ELM allocates payments according to a formula in the PILT Act that includes
population, receipt sharing payments, and the amount of Federal land within an affected borough. The estimated
amount for FY2012 PILT revenue, $1,280,000, is based on what was received in fiscal years 2011 and federal
regulations.
,r SEVERANCE TAXES
The Kodiak Island Borough levies a tax on certain natural resources that are severed or harvested within
the boundaries of the Borough. Currently the tax rate is the borough -wide mill levy, which is currently 10.5 mills
(1.05%). We are proposing to change the rate to 1.5%. The resources that we collect taxes on are grouped into
three categories: 1) fish, 2) rack, sand and gravel (mining), and 3) timber (logging).
r Rock, Sand and Gravel Severance Tax. To estimate the value for rock and gravel, KIB looked at the
construction industry. The main source of extraction for this category is rock. The rock is sold to construction
companies for their building lots and road construction. Based on the revenues generated in fiscal years 2009 and
2010, and anticipating an increase in the rate from 1.02 mills (1.05%) to 1.5%, the estimated revenue for fiscal year
2012 is $30,000.
Timber Severance Tax. The estimated value for timber is $30,000, based on a projection of revenue
received to date in the current fiscal year and anticipating an increase in the rate from 1.02 mills (1.05%) to 1.5%.
+ The severance tax on logging has been in a state of decline for several years due to a decreased demand from
Asian markets. It should be noted that in Fy1997, we received $272,000 and the mill rate was only 9.25 mills.
- Fish Severance Tax. Budgeting for fish severance tax involves many factors. How many fish will be
available for harvesting? What countries will be buying our fish? What will the price per pound be? What will the
environmental issues be? Does the market prefer wild fish to farmed fish? Many of these variables are very
- difficult to predict and with these issues in mind, and anticipating an increase in the rate from 1.02 mills (1.05%) to
1.5%, the Borough is budgeting fish tax for 2012 at $1,950,000.
+ Overall, the FY2012 severance tax is estimated to be $2,010,000.
Severance Taxes
FY2011 and FY2012 estimated
2,000,000 1
1,500,000
1,000,000
500,000
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
■ Fish ■ Mining Timber
49
LICENSES AND PERMITS
Licenses and permits are revenues associated with the building industry. The largest portion of revenue
in this category is building permits, which can be attributed to the low Interest rates on home mortgages in rural �.
areas throughout the State of Alaska. Per the Community Development Department, these revenues are budgeted
at $67,000, based on FY2010 revenues.
Building Inspections Revenue and Expenditures
FY2011 and FY2012 estimated
200,000
150,000
1 s0,000 00,000
-� ti .... _ .
°°� �1°°° o°y ^ °°" �tio°1°°0 ° °o ti°
■ Building permit revenue ■ Building permit expenditures
INTERGOVERNMENTAL REVENUES
Federal Shared Revenues
National Wildlife Refuge. The Revenue Sharing Act authorizes payments to local governments whose
jurisdiction includes land being administered by the Fish and Wildlife Service (FWS). The payment that we receive
is based on a percentage of the fair market value of lands that the FWS has acquired, the number of acres they
hold, and a percentage of net receipts the FWS collected in their previous fiscal year. This payment is a form of
payment in lieu of taxes, but the land owned by the FWS is not the same land owned by Fish and Wildlife that
generates a portion of the PILOT federal payment. The difference is that the land under the National Wildlife
Refuge revenue was previously owned by private individuals and was taxable. The FWS purchased the land to add
to the Wildlife Refuge that they manage on Kodiak Island.
The revenue from this source has fluctuated between $262,694 and $378,700 over the past four years; as
such, we are budgeting $250,000.
s0
State Revenues
Energy Assistance (Revenue Sharing). The State of Alaska enacted an energy assistance program for
FY2007, which was essentially revenue sharing. The amount of this "assistance' Is determined by the State of
Alaska. There is no formal calculation to determine the amount that will be given to the Borough each year. The
price of oil and the returns on State investments impact the amount that is given to the Borough each year.
FY2012. The Borough received $732,242 in FY2011. Based on State legislation, we are budgeting $716,260 for
Fish Tax Revenue Sharing. AS 43.75 and 43.77 authorizes the State to levy taxes on fisheries businesses.
A portion of the tax is refunded to municipalities and boroughs. There are two types of fishery taxes. One is the
+ fisheries business tax (AS 43.75) and it levies the tax on businesses and persons who process or export fisheries
resources from Alaska. The tax is based on the value paid to commercial fishers. The rate of the tax is based on the
Processing activity of the business. The processing activity is classified as either "established" or "developing" by
the Alaska Department of Fish and Game. The rates are as follows:
Established Developing
Floating 5.0% Floating 3.0%
Salmon Cannery 4.5% Shore -based 1.0%
Shore -based 3.0%
Fisheries businesses file with the State on a calendar year. Their tax returns are due by March 31 of the
following year. From the taxes collected, the Department of Revenue distributes the taxes based on locale of the
business. Municipalities will receive 50% of the tax collected from businesses within their jurisdiction. If the tax is
collected within a city as well as a borough, the payment will be split equally between the borough and the city.
For those businesses that operate outside a municipality or organized borough, 50% of those funds collected are
shared through an allocation program administered by the Alaska Department of Community and Economic
Development.
The other fishery tax is the fishery resource landing tax (AS43.77), which is levied on processed fishery
resources first landed in Alaska. The tax is based on the unprocessed value of the resource. This value is
determined by multiplying a statewide average price per pound (based on Alaska Department of Fish and Game
data) by the unprocessed weight. This tax is primarily collected from factory trawlers and floating processors
which process fishery resources outside of the state's 3 -mile limit and bring their products to Alaska for
transshipment.
This tax is based on a calendar year and must be filed by March 31. The rate is based on classification.
The Alaska Department of Fish and Game determines whether the resource is "established" or "developing". The
rates are 3% for established resources and 1% for developing resources. The tax collected in this category is
distributed in the same manner as the fisheries business tax.
Budgeting for this revenue is difficult. As with our severance tax on raw fish, there are many factors. We
need to consider the number of fish available for harvesting, the market price of fish at the time of purchase, and
environmental and market issues. However, we do not know all of the businesses filing with the state or the
statistics of the tax collected outside the municipalities and unorganized boroughs. For budgeting purposes, we
look at the prior year's revenues and the factors that are known and budget accordingly. This method estimated
2012 fish tax revenue to be $1,050,000.
51
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
Raw Fish Tax
FY2011 and 2012 estimated
°h O°O O°� °Ob °&
�ti Bti Fti ti
INTEREST EARNINGS
Interest Earned on Investments. KIB Code of Ordinances sections 3.04.01 through 3.04.030 establish the
guidelines and responsibilities of the Finance Director in investment and treasury management matters. For
efficiency, KIB has established a central treasury of pooled resources. In fiscal year 2012 the General Fund is
expected to be $10,000. This is in contrast to FY2008 when the General Fund earned $544,926 in investment
earnings. This decline is due to both declining interest rates and less funds to invest.
Interest Earnings
FY2011 and FY2012 estimated
600,000 _
500,000 '
400,000
300,000
200,000 ,
'. 100,000
0
52
MISCELLANEOUS REVENUE
Miscellaneous Revenue. This category includes revenues generated from animal control, sale of copies,
- sale of computer data and other miscellaneous revenue. For fiscal year 2012, total miscellaneous revenue is
budgeted at $20,000.
FUND BALANCE
a General Fund Balance. It is the Borough's goal to maintain a General Fund balance of $1 to $2 million.
The following chart shows the fund balances for the last 10 years and the changes that took place.
Fund Balance
FY2010 and FY2011 estimated
3,500,000I'
3,000,000-
1 2,500,000
2,000,000
1s00,000 �- -----
1,500,00 .. �..,
500,000
0 1'
We are budgeting to use $47,791 of the fund balance in Fy2012.
As you can see we will continue to draw down our fund balance. We predict that FY2011 is the last year that we
" will be able to balance the budget by using accumulated fund balance. In FY 2012 we will have to start making
debt service payments on our new High School Bond. These two items will cause the Borough to increase its mill
rate by at least 2 mills.
53
GILNERALFUND REVENUE
FY 2009
FV 2010
FV 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Property Tax
$ 8,029,453
$ 8,420,010
$ 9,195,000
$ 9,143,011
$ 28,666
Real Property
1,09
1,046,933
1,187,000
1.078,452
2,944
Personal Property
}2,850
$ 9,122,303
$ 9,466,943
$10,387000
$10,221,463
$ 31,610
TOTAL PROPERTY TAXES
Nan Ad Valorem Taxes
$ 24,017
$ 22,548
$ 24,000
$ 24,639
$ 25,140
BoatTax-over5tons
274,462
260,739
250,000
263,466
-
Motor Vehicle Tax
15,300
Aircraft tax
TOTAL NON AD VALOREM TAXES
$ 298,479
$ 283,287
$ 274,000
$ 288,105
$ 40,440
Payment in Lieu of Taxes
$ 1,775,015
$ 1,328,052
$ 1,300,000
$ 1,338,660
$ 1,328,000
PILT Federal
16,767
21,147
20,000
21,278
20,000
PILT-Kodiak Stand Hoasmg
12,394
"
PILT-Alaska Housing-
TOTAL PAYMENT IN LIEU OF TAXES
$ 1,791,782
$$ 1,361,593
$$ 1�
$ 1,359,938
$ 1,348,000
severance Taxes
$ 1,289,695
$ 1,287,693
$ 1,300,000
$ 1,583.276
$ 1.397,500
Fish
14,002
19,762
20,000
6,865
21,500
Mi in, in,
7,492
28,620
200000
59,134
93,581
Logging
1,311,189
1,336,075
1,340,000
1,649,275
1,517581
TOTAL SEVERANCE TAXES
Penalties and Interest on Taxes
$ 132,471
5 137875
$ 154000
$ 187,687
$ 150,000
Penalties and Interest
TOTAL PENALTIES AND INTERESTTAX
$ 132,471
$ 132,875
$ 150,000
$ 187,687
$ 150,000
Licarsts and Permi6
$ 52,002
5 64,010
$ 60,000
$ 39,680
5 60,000
Building Permits
6,075
4,075
4000
6,600
4,000
Subdivision
L,SW
250
500
1,850
500
Conditional Use Permit
8,130
9,180
10,000
5,700
10,000
Zon'mg Compllance Permit
650
750
750
2,250
750
varianca Fee
2,000
5,690
2,000
Zoning Change Fee
3,610
2,950
2,915
6,618
4,OOO
3,473
4,000
Elmbi Permit
3,000
2,233
3,000
Plumbing Permit
2,148
3,396
planning &Zoning lP&ZI Review Fee
800
750
1,000
450
1,000
5,535
4,651
5,000
2,782
5,000
Dog License
850
Site Plan Review
$ 83,365
5 96,630
$ 90,250
5 71,557
5 85,250
TOTAL LICENSES AND PERMITS
INTERGOVERNMENTAL REVENUES
Federal Shared Rave nuc
$202,640
$0
$a
Federal Goveurment Grant
$ 262,694
$ 249,859
$ 250,000
$ 173,767
5 250,000
National Wildlife Refuge
2,727
2,379
?000
1,462
?000
N a t l o na l Forest Fund
5454,878 $ 24,000
$ 175.229
$ 252,000
TOTAL FEDERAL SHARED REVENUE
5 265,421
54
55
N
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
State Shared Revenues
Actual
Actual
Budget
Aclual
Budget
+
State Revenue Sharing
$
777,571
$
748,189
$
736,900
$
732,242
$
955,015
Raw Fish Tax
1,288,927
1,339,575
1,200,000
1,026,385
1,200,000
Raw Fish Tax -Off Shore
55,382
68,855
50,000
88,859
50,000
+
Telephone and Electric
27,524
26,716
26,000
26,952
26,000
Cruise Ship Tax Sharing
24,777
25,488
25,000
15,763
25,000
PERS on Behalf Payment
247,007
98,2141_0,420
216,642
120,000
+
TOTALSTATE SHARED REVENUES
$
2,421,188
$
2,307,037
$
2,158,320
$
2,106,842
$
2,37b,015
TOTAL INTERGOVERNMENTAL
$
2,686,609
$
2,761,915
$
2,410,320
$
2,282,071
$
2,628,015
Fines
Animal Control
$
700
$
125
$
500
$
-
$
-
Zoning Violations
+
TOTAL FINES
$
700
$
125
$
500
Interest
+
Ime rest Ea rm ags
$
245,367
$
213,519
$
200,000
$
221,813
$
125,000
Change In enarketwilue
47,458
(34,952)
(175,478)
TOTALINTEREST
$
292,825
$
178,567
$
200,000
$
46,335
$
125,000
Miscellaneous -Classified
lury Outy
$
-
$
12
$
100
$
so
$
100
r
Sale of C."es
7,340
3,234
8,000
1,432
2,000
Sale of Maps
152
308
300
795
600
Sale o f Computer Data
600
-
600
-
-
+
Fee -Dishonored Checks
125
-
-
25
25
Local Electric/Reimbursement
-
-
-
100
-
Other
76,440
1,914
5,000
522,459
5,000
+
Abandoned Vehicle Reimbursement
825
3,375
3,000
-
-
Insurance Rebate -Mist
Armin Fee/Cap Projects
+
Legal Fee Reimbursement
5,434
2,649
31000
6,691
3,000
Passport Fees
3,775
1,425
-
Sale of Fixed Assets
1,569
-
-
6047
-
+
IBEW Reimb-
268
TOTAL MISC. CLASSIFIED
$
96,529
$
12,917
$
20,000
$
537,599
$
10,725
+
Use of Fund Balance
-
-
1,228,872
-
-
TOTAL REVENUES
$15,816,251
$15,630,92]
$17,415,942
$16,644,030
$
5,931,621
55
N
56
GENERAL FUND
EXPENDITURES By
DEPARTMFNT
FY 2009
FY 2010
FY 2011
IS 2011
FY 2012
Actual
ACWaI
Budget
Actual
Budget
EXPENDITURES
Dept 100 Boni Assembly
5 161,129
5 164,856
S 188,22
5 129,641
5 175,900
Dept.105 Borough Manager
40],]68
421,553
492,103
419,030
448,573
Dept 110 Borough Clerk
464,]6]
467,653
501,534
503,405
517404
Dept. 115 Borough Attorney
66,585
91,867
108,000
146.265
129000
Dept 120 FinanCe
692,597
767,100
803,340
759,967
841,400
Oept,125 Mgmt In Fonnatlon 5ervice>
487355
670,731
825,680
778,913
830,355
Dept,130 A55essing
486324
377,789
574,858
531,146
613,038
Dept135 E ngineering/Facilites
191,046
202,878
260,939
-
257,789
Dept 140Cou lty Development
691,605
632,109
741,740
693,595
716,310
Dept. 142 Building Inspection
94016
157,013
153,778
109" yo
131,539
Dept 160 Eno a o ml c 0 eve l c pme n t
43500
45,358
67,000
63,593
95,600
Dept 165 General Adminls(ration
246,165
264,451
375,300
222777
224,122
Dept 172 Parks & Recreation
-
36,000
13,77
3540ID
Dept 175 Emergency Preparedness
12,488
8,011
68,600
9,757
37,000
Dept 180 Edunafion Support
9,956,618
9,980,351
10,044350
111
331,871
Dept 185 Her, l M a nd Sa alta Don
232,699
265,626
286315
286,315
286,315
Dept 186 Ani ma l Centel
84,125
84,125
85,000
84,125
-
Dept190Culture and Recreation
161,572
105,182
115,000
85,690
96,685
Dept 191 Kodiak College
87,000
87,000
93,000
87,000
87,000
Dept 195 Tea nste,
1,073,486
1,779,174
1,617,500
1,778,872
76,720
TOTAL EXPENDI TURES
5 15,627,445
$ 16,572,827
$ le4340257
$ 16,792,149
$ 5,931621
56
Chart Title
_ Community
Development
14%-
Welfare
5%
57
and
ration
2%
SUMMARY OF GENERAL FUND
EXPENDITURESRYFUNCTION
GENERAL FUND
EXPENDITURES
BY FUNCTION
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
_
Actual
Actual
Budget
Actual
Budget
General Government
S 1,528,060
$ 1,613,258
$ 1,926,096
$ 1,667,318
$ 1787,788
Public Safety
102,504
165,024
222,378
118,287
168,539
Education
9,956,618
9,980,351
10,040,350
10,040,350
418,821
Culture and Recreation
248,572
192,182
244,000
172,690
96,685
Health and Welfare
316,824
349,751
371,315
370,440
286,315
Assessing
486,324
377,789
574,858
561,096
613,038
Flnancri
1,179,952
1,437,831
1,629,020
1,561,994
1,671,755
Community Development
735,105
677,462
808,740
757,188
811,910
Transfers Out
1,073,486
1,779,174
1,617,500
1,778,872
76,720
TOTAL
$15,627,44 5
$ 16,572,827
517,434,257
$ 17,028,235
$ 5,931,621
Chart Title
_ Community
Development
14%-
Welfare
5%
57
and
ration
2%
PROGRAM BUDGET SUMMARY
Program Description
The Kodiak Island Borough Mayor and Assembly are elected by the registered voters of the Kodiak Island Borough
to establish policy for the Borough by the Assembly/manager form ofgovernment under which the Borough
operates.
Goals
• Protect and improve the quality of life for Borough citizens by determining policy statements that reflect
the values, needs, and desires of all Borough residents.
• Maximize the delivery ofservices at the lowest possible cost.
Objectives for 2011-2012
• Maintain the Strategic Plan to provide goals and objectives to the Borough as an organization.
• Ensure funding levels that reflect the priorities of Borough citizens.
• Improve efficiency of local government through policy decisions.
• Ensure Borough elections are conducted according to all local, state, and federal statutes.
• Promote quality K 12 education and promote education for all citizens.
Significant Budget Changes
There are no significant budget changes for 2012.
IV
+
BOROUGH ASSEMBLY
EXPENDITURES
'
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Personnel Services
$ 31,800
$ 31,200
$ 31,200
$ 31,500
$ 31,200
Fringe Benefits
5,366
5,701
6,820
5,436
6,820
Political Lobbyist
67,000
67,562
71,500
67,314
71,500
+
Support Goods & Services
56,963
60,393
78,700
75,390
66,380
$ 161,129
$ 164,856
$ 188,220
$ 179,641
$ 175,900
PERFORMANCE
INDICATORS
FY 2009
FY 2010
FY 2011
FY 2012
Actual
Actual
Estimated
Projected
Regular Assembly Meetings
17
17
20
24
+
Special Meetings
5
9
4
5
Joint Work Sessions
3
2
1
2
Work Sessions
20
20
21
24
SWAMC Conference Attendees
5
3
6
6
AMLConference Attendees
6
6
5
6
Ordinances
21
30
17
15
Resolutions
35
37
30
35
Contracts
25
40
37
30
'
Other Action items
95
78
81
75
59
PROGRAM BUDGET SUMMARY
MANAGER'S OFFICE
Program Description
The Assembly of the Kodiak Island Borough appoints the manager. The manager provides administrative guidance
to KIB assembly policy decisions, and serves as the chief administrative officer of the Kodiak Island Borough.
Goals
• Assist the Assembly with policy implementation and administer quality, cost-effective services to the
citizens of the Kodiak Island Borough
Objectives for 2011-2012
• Implement all of the duties defined in Kodiak Island Borough Code 2.20.030. •-
• Implement, within the constraints of time, limited staff, and available funds, the Assembly Strategic Plan.
• Monitor the effectiveness of all Borough operations and exercise custodianship of Borough property.
• Provide the Assembly with administrative support necessary to develop and implement Assembly
strategic policy.
• Execute the annual budget and Capital Improvement Program.
Significant Budget Changes
There are no significant budget changes for 2012. `
ltXV
EXPENDITURES
61
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Personnel Services
$ 236,162
$ 255,384
$ 292,510
$ 247,820
$ 247,700
Fringe Benefits
153,031
139,744
190,800
161,056
163,280
Professional Services
-
-
-
-
50,000
Support Goods&Services
38,575
46,425
48,793
44,323
47,593
All oca ted to Other Fund,
(20,000)
(20,000)
(40,000)
(35,000)
(60,000)
$ 407,768
$ 421,553
$ 492,103
$ 418,199
$ 448,573
Personnel
Number of Employees
Position
FY 2009
FY 2010
FY 2011
FY 2012
Borough Manager
1
1
1
1
Grant Writer/Special Projects Support
1
1
1
1
118 Officer/Executive Assistant
1
1
1
1
Administrative Assistant
0
0
1
1
TOTAL
3
3
4
4
61
PROGRAM BUDGET SUMMARY
CLERK'S OFFICE
Program Description
The Borough Clerk's Office provides administrative support to the Mayor and Assembly, conducts elections,
implements the records management program, and provides public Information.
Goals
• Provide efficient administrative support to the governing body.
• Administer Borough elections according to local, state, and federal statutes.
• Provide policy guidance, direction, and assistance to the Mayor and Assembly members.
• Provide a uniform method for the management, preservation, retention, and disposal of Borough records
in order to increase administrative efficiency, organize paper flow, and reduce administrative costs.
Objectives for 2011-2012
• Perform all duties required by State Statutes and KIB Code of Ordinances including, but not limited to,
attesting all deeds, contracts, and appropriate documents that require the Borough seal.
• Administer all Borough elections including regular, special, and service area election; ensure that elections
are accountable and certifiable and that all election workers are trained on election laws governing _
elections.
• Coordinate all Borough Assembly meetings and provide complete and accurate records of proceedings for
all regular and special meetings.
• Ensure that all ordinances, resolutions, and other actions of the Assembly are correct and reflect the
intent of the governing body; codify all adopted ordinances, and process and issue supplements to all
subscribers of the Borough code; review and recommend changes to the Borough Code,
• Serve as a conduit between the Mayor, Assembly, administration, and public providing Information of
policies adopted by the Assembly to keep all concerned accurately informed.
• Coordinate and process all appeals to the Assembly Board of Adjustment.
• Prepare Borough news page weekly for publication, ensuring that the public is kept aware of actions
before the governing body and other Borough commissions and departments while meeting all
requirements of public notice by law. `
• Provide an Assembly -approved records retention schedule; provide safe and efficient storage and
retrieval of Inactive, historical, and vital records; provide an efficient, effective records system using state-
of-the-art methods and technologies; provide uniform written procedures for file maintenance, transfer `
of Inactive records, disposition of records, and microfilming services; and provide long-range records
management planning.
Significant Budget Changes
There are no significant budget changes for 2012.
62
+
CLERK'S OFFICE
EXPENDITURES
+
FY 2009 FY 2010
FY 2011
FY 2011
FY 2012
Actual Actual
Budget
Actual
Budget
Personnel Services
$ 186,429 $ 204,230
$ 201,630
$ 205,450
$ 210,610
Fringe Benefits
127,073 118,096
135,540
142,975
154,930
•
Support Goods & Services
151,265 145,327
164,364
154,980
148,364
Capital Outlay (Furniture)
3,500
$ 464,767 $ 467,653
$ 501,534
$ 503,405
$ 517,404
•
PERSONNEL
•
Number of Employees
P95itied
FY 2009
FY2010
FY 2011
FY 2012
Borough Clerk
1
1
1
1
Borough Deputy Clerk
1
1
1
1
•
Assistant Clerk
1
1
1
1
TOTAL
3
3
3
3
PERFORMANCE INDICATORS
•
FY 2009
FY 2010
FY 2011
FY 2012
Actual
Actual
Estimated
Projected
Ordinances
21
10
17
15
•
Resolutions
35
37
30
35
Minutes (pages)
122
131
123
125
Regular Assembly Meeti ngs
17
18
20
24
•
Special Meetings
5
8
4
5
Joint Work Sessions
3
2
1
2
Work Sessions
20
20
21
24
•
Other Meetings Attended
3
10
10
5
Plats Filed
14
12
10
12
Beverage Licenses Reviewed
22
33
17
30
•
Gaming Licenses Reviewed
5
5
10
5
Borough Newspage Publications
80
80
80
80
Elections
3
1
3
1
•
Absentee Voters -municipal
349
194
141
200
Registered Voters municipal
9,599
9,649
9,619
9,500
Cod e Su p p l emen is
4
4
4
4
•
Archival Records Destroyed (c u bc feet)
56
90
62
75
Archival Records Added (cubic feet)
50
88.5
75
60
Notary
0
0
37
0
•
Contract
0
0
37
0
Other Action Items
0
78
81
75
63
PROGRAM BUDGET SUMMARY
LEGAL SERVICES
Program Description
The Borough attorneys provide legal counsel and advice to the Mayor and Assembly, the manager and all
departments of the Borough. The attorneys are responsible for representing the Borough in lawsuits brought by or
against the Borough in state or federal courts.
Goals
• Protect the Borough from financial loss and actual or potential legal action.
• Ensure that all Borough operations are conducted in accordance with the law so that legal liabilities do
not arise.
• Provide legal advice to elected officials and staff members.
Objectives for 2011-2012
• Defend lawsuits brought against the Borough.
• Provide legal advice and counsel and answer legal questions raised by the Mayor, the Assembly, and the
manager.
• Assist departments in resolving legal problems as they arise before they can create serious difficulty.
Significant Budget Changes
There are no significant budget changes in FY2012.
m
LEGAL SERVICES
EXPENDFFURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Legal Fees
$ 62,774
$ 85,130
$ 100,000
$ 140,190
$120,000
Support Goods&Services
3,811
6,737
8,000
6,076
9,000
TOTAL
$ 66,585
$ 91,867
$ 108,000
$ 146,265
$ 129,000
65
PROGRAM BUDGET SUMMARY
FINANCE
Program Description
The Borough Finance Department has different areas of responsibility, many of them quite dissimilar. The
department's main function is to properly budget, account for, and report promptly and correctly all revenues and
expenditures of the Kodiak Island Borough and its subsidiary and/or affiliated governmental entities. All
budgeting, accounting, and reporting efforts are to be annually updated to include all new pronouncements by our
promulgating policy bodies including GASB, AICPA, etc. The Finance Department also includes the Borough's
Management Information Services department, exhibited on the following pages.
Other functions include cash management, collections on all receivables including taxes, issuance and refinancing
of debt instruments (bond sales), risk management, and other related functions.
Goals
• Provide all Borough departments and citizens with accurate and timely financial records.
• Provide reliable and competent accounting services to all Borough departments.
• Provide for high returns on investments while minimizing risk and maintaining needed liquidity.
• Ensure that Borough accounts receivable and payable are settled in a timely fashion.
Objectives for 2011-2012
Maintain the Certificate of Achievement Award for Financial Reporting.
Maintain the award for a Distinguished Budgetary Presentation by the Government Finance Officers
Association (GFOA). _
To maintain the Popular Annual financial Reporting Award.
Distribute the Short Report (monthly financial statements) within fifteen working days of the end of the
month.
Distribute the Comprehensive Annual Financial Report (CAFR) by November 30.
Continue our high rate of tax collections and all other receivables
Significant Budget Changes
There are no significant budget changes for 2012.
Previous Year's Accomplishments
The Kodiak Island Borough received the GFOA Distinguished Budgetary Award for our fiscal year 2010
budget, the Certificate of Achievement award for our FY2010 for our Comprehensive Annual Financial
Report, and the Popular Annual Financial Reporting Award. We were the only government in Alaska to
win all three awards last year.
We have maintained our high rate of tax collections. As of June 2009, 99 6% of fiscal year 2007 and 99.9%
of fiscal year 2007 taxes and prior have been collected.
M.
67
FINANCE
EXPENDITURES
'
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Personnel Services
$400,191
$ 434,147
$ 426,620
$ 416,813
$ 436,520
Fringe Benefits
266,515
269,705
291,980
311,206
332,530
Support Goods & Services
111,258
115,191
119550
94,387
121,350
Allocated to other funds
(85,367)
(51,943)
(34,810)
(39,324)
(49,000)
$692,597
=L 767,100
$ 803,340
$ 783,081
$ 841,400
Personnel
Number
of Employees
FY 2009
FY 2010
FY 2011
FY 2012
+
Finance Director
1
1
1
1
Accountant
2
2
2
2
Accounting Technician
2
2
2
2
Clerk/Cashier
1
1
1
1
Secretary III
1
1
1
1
TOTAL
7
7
7
7
PERFORMANCE INDICATORS
•
FY 2009
FY 2010
FY 2011
FY 2012
Actual
Actual
Actual
Estimated
Monthly Financials
11 working
11 working
60 working
IS Working
.
days
days
days
Days
Annual Report(CAFR)
12/31/09
12/15/10
12/31/11
10/31/12
Personnel Turnover
Total Tax Levy
$10,196,998
$11,308,429
$11,629,856
$12,484,991
Current Tax Collections
$10,013,911
$10,498,662
$11,543,370
$11,860,741
Percent Of Current
Taxes Collected
98.2%
92,8%
93.0%
95.0%
Outstanding Delinquent Taxes
$140,730
$207,544
$137,115
$150,000
Certificate Of Achievement
Yes
Yes
Yes
Yes
Distinguished Budgetary
Presentation
Yes
Yes
Yes
Yes
Po Pular Annual Financial
Reporting Award
Yes
Yes
Yes
Yes
67
PROGRAM BUDGET SUMMARY
FINANCE/MANAGEMENT INFORMATION SERVICES
Program Description
The Management Information Services Department provides information technology services to the Borough.
Areas of responsibility include:
• Developing and maintaining the management information system (MIS).
• Evaluation and selecting hardware, software, and applications software.
• Operating the central distribution data center.
• Controlling data input and output.
• Designing and maintaining data communications and telecommunications networks.
• Controlling forms.
• Developing information processing policies and procedures.
• Conducting feasibility studies of new manual or automated systems.
• Allocating processing costs to user departments.
• Researching potential systems, methods, or equipment that could improve cost-effectiveness or increase
productivity.
• Ensuring the security of all MIS operations.
• Developing and implementing office automation systems.
• Reporting on the performance of the preceding areas of responsibility to senior management on a
periodic basis.
• Providing maintenance of data processing and communication equipment.
• Reviewing and approving data processing equipment acquisitions or external services and contracts
throughout the Borough.
Goals
• Continue to provide the very best and most cost-effective data processing services to the Borough.
• Continue to use all standard available resources to ensure user satisfaction while investigating innovations
to increase productivity.
• Maximize system availability.
• Maintain a high level of customer satisfaction.
• Optimize the Borough's management information systems through the use of computer resources where
applicable.
• Increase productivity through teamwork, sharing Information, and pooling resources.
Objectives for 2011-2012
• Continue to implement industry standard policies and procedures to reduce overall technology costs.
• Provide computer systems training to increase employee efficiency.
• Replace one-third of the Borough's PC's (12 PC's).
• Refine the Borough's GIS database and increase the quality of data being served.
• Bring the public web Interface online for the assessment software.
• Modify and test the disaster recovery plan to incorporate Infrastructure changes.
• Upgrade existing server infrastructure to Windows Server 2008 R2.
• Roll-out Windows 7 to desktop PCs (Summer 2011.
Significant Budget Changes
There are no significant budget changes for 2012.
+ AS/400 Users
Network Users
Network Devices
Network Servers
Virtual Servers
+ Network Storage Used (Gigabytes)
PCApplications Supported
ServerBasedApplications supported
AS/400 Applications Supported
PERFORMANCE INDICATORS
FY 2009
Actual
ME
145
50
220
12
25
950
25
42
14
FY 2010
FINANCE/MANAGEMENT INFORMATION
SERVICE
Actual
Es Ci mated
Projected
+
10
EXPENDITURES
55
55
55
230
300
FY 2009 FY 2010
FY 2011
FY 2011
FY 2012
+
50
Actual Actual
Budget
Actual
Budget
27
Personnel Services
$ 184,061 $226,200
$285,720
$ 253,561
$ 296,090
14
Fringe Benefits
115,506 132,178
192,810
175,018
220,640
+
Contracted Services
6,779 37,182
13,000
39,591
10,000
Support Goods & Services
222,403 258,214
295,150
287,808
285,625
Capital Outlay
37,066 59,562
51,000
34,936
105,000
+
Allocated to other funds
(78,460) (42,605)
(12,000)
(12,000)
(87,000)
$ 487,355 $ 670,731
$ 825,680
$ 778,913
$ 830,355
PERSONNEL
Number of Employees
+
Position
FY 2009
FY 2010
FY 2011
FY 2012
MIS Supervisor
0
0
1
1
Programmer/Analyst
1
1
1
1
PC Technician
0
0
1
1
GIS Analyst
0
0
1
1
+
Operations Supervisor
1
1
0
0
LAN Administrator
1
1
0
0
TOTAL 3
3
4
4
+ AS/400 Users
Network Users
Network Devices
Network Servers
Virtual Servers
+ Network Storage Used (Gigabytes)
PCApplications Supported
ServerBasedApplications supported
AS/400 Applications Supported
PERFORMANCE INDICATORS
FY 2009
Actual
ME
145
50
220
12
25
950
25
42
14
FY 2010
FY 2011
FY 2012
Actual
Es Ci mated
Projected
20
10
10
55
55
55
230
300
325
8
10
12
40
50
2,200
4,300
6,000
27
30
35
45
50
60
14
8
8
PROGRAM BUDGET SUMMARY
ASSESSING
Program Description
The primary function of the assessing department is the annual valuation and assessment of approximately 7,800
real and 1,800 personal property accounts at their full and true value. The real property function requires
reassessment programs phased cyclically, the annual appraisal of new construction and additions, and includes the
audit, discovery, and compliance programs. This function includes maintaining assessment standards and tax
maps, plat and permit processing, ownership records, property description data, and other related clerical support.
The personal property function is accomplished through the filing and auditing of business personal property
renditions, and related discovery and compliance activities. For this upcoming year the personal property
appraisals will also include field inspections of properties and field documentation of machinery and equipment
condition.
Other ancillary functions are site-specific appraisals, the processing and administration of tax exemption programs,
land sales and property acquisition support, compilation of data in support of the Borough administration and
processing of appeals, along with compliance and filing activities for the severance tax.
Tax Assessment Goals and Objectives
Strive to provide a comprehensive taxation and assessment program that is fair and equitable for all citizens and
that assesses values of all properties at market value.
• Review all forms of taxation to ensure 100% inclusion.
• Continue to complete Implementation of the new PACS system by continuing on-site inspections of real
property and correct deficiencies in the conversion from the previous assessing software.
• Continue the reappraisal of real property and ensure that all new construction and new subdivisions are
added to the roll.
• Complete reappraisal of all commercial properties and remote properties.
• Audit selected business personal property accounts for completeness and accuracy.
• Synchronize the GIS map with the property records in the assessing department database, enabling the
generation of maps displaying any given selection of legal or physical property characteristics.
• Set up a web server to which the database will be copied nightly, giving the public continuous access to
up-to-date property records and user -defined maps.
Significant Budget Changes
Changes in the FY 2012 budget over the 2011 budget are minimal and include the upgrading of the Assessment
Clerk Position to a II versus a I. This will help free up appraiser technician time for more field analysis as the clerk
position will handle more of the administrative and personal property support- This should also reduce the need
for training for the clerk position and allow the assessor to concentrate on further training of appraiser staff, all of
whom are fairly new to their positions.
Previous Year's Accomplishments
• Completed the inspection and reappraisal of about 1/3 of property within the borough, focusing on the
properties in Bells Flats Area, Port Lions, Pasagshak, Spruce Cape and remote properties on Afognak and
Raspberry Islands and north end of Kodiak Island.
• Reappraised the downtown commercial district.
• Refined the methodology for reappraisal within the new PACS system.
• Converted the remainder of properties on the road system to the PACS system in preparation for next
year's cyclical review.
• Provided technical and appraisal support for a variety of other Borough projects.
70
+
ASSESSING
EXPENDITURES
a
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Personnel Services
$264,777
$ 215,695
$ 293,900
$ 283,260
$ 293,640
Fringe Benefits
185,335
101,210
209,420
165,724
250,260
Professional Services
-
-
-
37,350
-
Support Goods & Services
49,212
73,884
93,288
87,291
80,888
+
Capital Outlay
-
-
-
471
Allocated to other funds
(13,000)
(13,000)
(11,750(
(13,000)
(11,750)
$486,324
$ 377,789
$ 574,858
$ 561,096
$ 613,038
PERSONNEL
Number of Employees
+
Posit on
FY 2009
FY 2010
FY 2011
FY 2012
Assessor
1
1
1
1
Appraiser
1
1
1
1
+
Assessment Clerk 1 1
1
1
0
1
Assessment Clerk l
0
0
1
0
Appraiser Technician
1
1
2
2
TOTAL
4
4
5
5
PERFORMANCE INDICATORS
FY 2009
FY 2010
FY 2011
FY 2012
ASSESSED VALUE
Actual
Actual
Estimated
Projected
Real Property
(netaRer all exemptions)
$765,152,958
$875,787,940
$949,152,896
$955,533,000
+
Personal Property
105,617,604
113,091,185
92,329,237
98,139,000
Total Assessed Value
$870,770,562
$988,879,125
$1,041,482,133
$1,053,672,000
+
CHANGE IN VALUE FROM
PRIOR YEAR
Real Property
$765,152,958
$110,634,982
$73,364,956
$6,380,104
Personal Property
$105,617,604
$7,473,581
-$20,761,948
$5,809,763
+
Total Value Increase
From Prior Year
$870,770,562
$118,108,563
$52,603,008
$12,189,867
+
NUMBER OF PARCELS
Real Property Accounts
5,716
5,722
5,715
5,730
Personal Property Accounts
1,733
1,733
1,224
1,230
+
TAXACCOUNTS PER EMPLOYEE
1,862
7,455
1,735
1,740
+
ASSESSED VALUE
PER EMPLOYEE
$217,692,641
$247,219,781
$208,296,427
$210734,400
71
PROGRAM BUDGET SUMMARY
Program Description
The Engineering and Facilities Department is responsible for the safe operation and maintenance of all Borough -
owned grounds and facilities, coordination and administration of capital construction projects, and administration _.
of the Borough code section on the construction of roads in new subdivisions. The department is also responsible
for the operation of the KIB landfill that includes the disposal of garbage, metals, construction debris, and the
potential recycling of these materials to prolong the use of the existing landfill. In addition, the department
provides efficient operation of the Kodiak Fisheries Research Center and other Borough -owned buildings.
Goals
• Design, operate, and maintain Kodiak Island Borough facilities in a safe, healthy, and responsible manner
with an eye to attractiveness and creating a positive and energy efficient environment.
• Identify and seek funding sources to evaluate all Borough facilities for earthquake survivability
-
• Ensure that all Borough buildings are brought into compliance with the Americans with Disabilities Act
during renovation.
Objectives for 2011-2012
• Continue to work with the design team on the planning and design of Kodiak High School renovations and
additional construction needed to meet educations specifications outlined by KIBSD. _
• Continue work on deferred projects listed on the Renewal and Replacement schedule.
• Continue daily maintenance and repair of facilities for which KIB has direct maintenance responsibilities.
• Provide departmental support and guidance for all capital projects including landfill lateral expansion
planning and design.
• Evaluate and plan for energy savings (boilers, HVAC, lighting, etc.) and other cost control measures that
can be achieved on a benefit -cost basis.
• Work with the State of Alaska and Federal Emergency Management Agency (FEMA) to acquire direct
assistance for current disaster recovery and work on a plan for future disaster recovery needs.
• Identify Items necessary to bring Borough facilities Into ADA compliance.
Significant Budget Changes
There are no significant budget changes for FY2012.
72
+
ENCINEEHING AND FACII Ii
EXPENDITURES
FV 2009 Fy 2010
FY 2011
FY 2011
FY 2012
+
Actual Actual
Budget
Actual
Budget
Personnel Services
$ 99,056 $ 112,281
$ 161,840
$ 107,732
$ 146,020
Fringe Benefits
66,337 71,938
100,799
84,333
112,466
+
Contracted Services
_
Support Goods & Services
55,653 58,659
62,300
61,977
61,303
"
Capital Outlay
Allocated to other funds
- -
(40,000) (40,000)
-
(64,000)
-
(64,000)
2,000
(64,000)
=$.181,046 $ 202,878
$ 260,939
$ 190,042
$ 257,789
PERSONNEL
Number of Employees
+
Position
FV 2009
FV 2010
FY 2011
FY 2012
Engineeringand Facilities Director
1
1
1
1
Project Manager/Inspector
1
1
1
1
.
Project Assistant
1
1
1
1
Secretary I I1
1
1
1
1
Mai ntena nce Coordi nator
0
1
0.8
0.8
+
M a i nten a n c Wo r ker
0
1
1
1
Receptionist/I nter p reti ve Spec i a l i st
0
0
0.5
0.5
+
TOTAL
4
6
6.3
6.3
73
PROGRAM BUDGET SUMMARY
COMMUNITY DEVELOPMENT DEPARTMENT
Program Description `
The Community Development Department is responsible for a wide range of functions, including:
• Disbursement of zoning, subdivision and overall development information (education) to the community
• Support the Planning and Zoning Commission in their role of Platting Board, Regulators of private and
public land use, and recommenders of zoning changes, land disposals or other land use issues assigned by
the Assembly. `
• Provide Zoning Code Enforcement with a field officer.
• Administration of the junk vehicle removal program, building inspection and animal control programs.
• Staff support to other committees: P&R Committee, Local Emergency Planning Committee and other ad
hoc committees and taskforces authorized by the Assembly.
• Administers contracts (trails plan, Code update, tsunami siren)
• Provides plan preparation, permitting, and enforcement in the community, working as a liaison with
federal and state government in such programs as the Coastal Management and Haz Mat.
Goals _
• Perform the functions assigned to the department in an efficient and effective manner.
• Implement land use policies and regulations established by the Assembly.
• Provide accurate and factual data to a wide range of residents to promote well -Informed decision
making.
Objectives for 2011-2012
• Complete a revision of KIBC code sections Title 16 (Subdivision) and Title 17 (Zoning).
• Complete the Kodiak Road System Trails Master Plan.
• Update the Kodiak Area Emergency Operations Plan for all cities within the Borough.
• Communicate with the villages about the Borough wide plans that affect their communities.
• Continue implementation of the Kodiak Island Borough zoning enforcement policy to correct zoning
violations, including the use of progressive discipline and legal action when necessary.
• Continue to work with vehicle owners to tow and dispose of junk vehicles.
Significant Budget Changes
There are no significant budget changes for FY2D12.
Previous Year's Accomplishments
The Department issued 245 zoning compliance permits for construction Island wide, and assisted the Planning
Commission in 48 cases (subdivisions, variances, rezones and CUP's). Staff prepared and participated in over 48
public meetings primarily in the Borough conference room or Assembly chambers, but also in the villages, at the
college, and the Legislative Information Office.
74
COMMUNITY DEVELOPMENT
Personnel Services
Fringe Benefits
Professional Services
Support Goods & Services
Allocated to Projects
Position
Community Development Director
Associate Planner/L.R. Planning
Associate Planner/Enforcement
Draftsman/Technician
Secretary III
Enforcement Officer
_ Zoning Compliance Permits Issue
Planning & Zoning Commission
Meet, ugs
ZeningViolanons
-
Complaints Responded To
Junk Cars Removed by the
Junk Remova I Progra m
Parks and Rec Meetings
E%PENDTFURES
FY 2009 FY 2010 FY 2011 FY 2011 FY 2012
Actual Actual Budget Actual Budget
$292,163 $305,100 $343,940 $318,914 $ 355,500
187,029 167,775 200,300 198,621 221,010
129,784 83,509 100,000 94,385 45,000
83,129 76,225 98,000 82,175 95,300
(500) (500) (500) (500) (500)
$ 691,605 $ 632,109 $ 741,740 $ 693,595 $ 716,310
PERSONNEL
Number of Employees
FY2009 FY2010 FY2011 FY2012
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
0 0 0 0
TOTAL 5 5 5 5
PERFORMANCE INDICATORS
FY 2009 FY 2010 FY 2011 FY 2012
Actual Actual Actual Projected
Issued
75
214
245
84
200
0
28
19
35
13
181
196
P
200
13
13
16
25
75
PROGRAM BUDGET SUMMARY
Program Description
The Kodiak Island Borough Building Inspection Program ensures compliance with adopted building codes and
related zoning codes. The Borough, by means of Memorandums of Agreements or Memorandums of _
Understanding, works with the City of Kodiak for administration of the Borough's building inspection program.
Inspections performed on residential and commercial building construction include structural, mechanical,
electrical, and plumbing inspections. Plan reviews for construction projects are conducted by the City of Kodiak
building inspection staff or City of Kodiak's professional plan review service before a building permit is Issued.
Building height, setbacks, and parking requirements are some of the zoning requirements checked In the field by
the building inspection staff. �.
Goals
Ensure that every new construction project in the Kodiak Island Borough complies with applicable,
adopted building codes and fire codes.
Ensure that unsafe structures are abated.
Objectives for 2011-2012
Continue to serve the public in a timely manner.
Maintain inspection proficiency through training, reference materials, field inspections, and contact with
the International Code Council. _
Complete commercial plan reviews and permit issuance within 30 days of submittal, and complete
residential plan reviews and permit issuance within 7 days of submittal.
Provide information to elected and appointed officials, and the public, about the most current editions of
the building, mechanical, electrical, and plumbing codes.
Maintain delegated plan review authority from the State of Alaska, Department of Public Safety. Division
of Fire Prevention
Maintain AHFC building inspection program approval.
Maintain and improve the ISO (Insurance Service Office) inspection program rating of 3.
Significant Budget Changes
There are no significant budget changes for FY2012.
76
77
BUILDING INSPECTOR
EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Contracted Services
$ 76,286
5 143,281
$ 140,000
$ 94,805
$ 120,000
Support Goods & Services
13,730
13,732
13,778
13,725
11,539
$ 90,016
$ 157,013
$ 153,778
$ 108,530
$ 131,539
PERFORMANCE INDICATORS
FY 2009
FY 2010
FY 2011
FY 2012
Actual
Actual
Actual
Projected
Commercial Building Permits
51
52
46
SO
Residential Building Permits
146
156
158
160
Borough Plumbing Permits
97
131
92
92
Borough Electrical Permits
136
180
139
128
77
PROGRAM BUDGET SUMMARY
ECONOMIC DEVELOPMENT
Program Description
The function of the Economic Development Program Is to provide the Assembly with the opportunity to pursue the
most feasible economic development opportunities that will be of benefit to the entire community.
Goals
• Enable the Assembly to objectively pursue the most feasible programs to benefit the community.
Objectives for 2011-2012
• Provide an increased opportunity for the Assembly to pursue programs beneficial to the community.
• Provide economic diversification.
• Enhance the economic viability of the community by pursuing activities that may contribute to an
increased tax base, as well as provide for better public amenities and services. This effort is being
coordinated with the City of Kodiak through the Kodiak Chamber of Commerce.
Significant Budget Changes
There are no significant budget changes for FY2012. Y
78
EXPENDITURES
79
FY 2009
FY 2010
FY 2011
FY 2011
FV 2012
Actual
Actual
Budget
Actual
Budget
Professional Services
$ -
$ -
$ 22,000
$ 17,000
$ -
Contributions
43,500
44,000
45,000
45,000
95,000
Support Goods&Services
-
1,358
1,593
600
$ 43,500
$ 45,358
$ 67,000
$ 63,593
$ 95,600
79
PROGRAM BUDGET SUMMARY
Program Description
The function of the General Administration Department Is to provide services to the Kodiak Island Borough that
cannot be directly identified within any specific fund or program.
Goals
• Provide for the financial audit of the Borough as well as for postage, liability insurance, bad debt expense,
and other miscellaneous casts.
Objectives for 2011-2012
• Maintain the Employee of the Quarter and employee of the year incentive awards programs. —
• Maintain the service award program (service pins) for employees to promote and reward longevity.
• Maintain the Drug -Free Workplace program, including training, for all employees to comply with federal
requirements.
• Maintain the Blood borne Pathogens Training program for all employees to comply with Occupational
Safety and Health Administration (OSHA) standards.
• Provide Hepatitis B vaccinations to all employees in accordance with OSHA Blood borne Pathogens
program.
• Provide for an annual audit process to comply with federal and state laws.
• Maintain a Risk Management Program and liability insurance on the building, including administration of a
safety program to prevent liability.
• Provide continuing education opportunities to department staff in order to increase efficiency and
maintain/increase knowledge of applicable state and federal laws.
Significant Budget Changes
There are two significant changes for FY2012.
1. We are not budgeting to replace any of our vehicles in FY2D12.
2. We will quit taking credit cards on October 31, 2011
Lig
s
GENERAL ADMINISTRATION
EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Personnel Services
$ 54
$ 299 $-
r
Fringe Benefits
148
183
-
147
Audit Expense
92,503
95,618
110,000
73,787
110,000
Contracted Services
10,000
20,915
30,000
-
10,000
Support Goads & Services
144,060
147,436
185,300
131,203
104,122
Capital Outlay
-
-
50,000
17,639
-
Interest Expense
-
-
-
_
$ 246,765
$ 264,451 $
375,300
$ 222,777
$ 224,122
81
PROGRAM BUDGET SUMMARY
PARKS AND RECREATION
Program Description
The major function of this program is to operate and maintain Borough parks, trails, trailheads and provide
informational and educational materials associated with Borough recreational activities.
Goals
• Provide the Borough communities with safe and enjoyable parks, trails and open space.
Objectives for 2011-2012
• Repair of damaged park equipment, brushing, stabilizing and hardening trails, garbage removal and
cleanup.
Significant Budget Changes
There are no significant budget changes for 2012.
39
PARKS AND RECREATION
EXPENDITURES
FY 2009 FY 2010 FY 2011
FY 2011
FY 2012
Actual Actual Budget
Actual
Budget
Personnel Services
- - $ -
4,385
$ 5,000
+
Fringe Benefits
- - -
2,783
-
Contracted Services
- - 5,000
4,985
10,000
Support Goods & Services
- - 31,000
1,472
20,000
Capital Outlay
_
- - $ 36,000
13,625
$ 35,000
83
PROGRAM BUDGET SUMMARY
Program Description
This fund started out as the place where the money used for electrical and maintenance costs associated with the
Tsunami (Warnings) sirens was located in the budget. This budget has grown to include staff salaries when
associated with a disaster or event or used during an annual exercise that we conduct in conjunction with the City
of Kodiak, USCG, Providence Kodiak Island Medical Center and others. It is also used if specialized disaster training
is needed
Examples of disasters that occurred in FY 2011 include'.
• The fall flooding and debris flows that caused havoc and damage to local roads in Womens Bay and r
Monashka Bay. Staff is working with FEMA and their state counterpart Division of Emergency
Management to replace culverts in Womens Bay, Salome Creek, etc.
• Staff was available during the Chilean earthquake that generated a tsunami that was headed to Kodiak.
The office was manned for about 5 hours.
Goals
• To operate and maintain community warning sirens
-
• Staff participation In an annual exercise with our emergency management partners.
• Provide sufficient resources for a potential hazard that may occur during the fiscal year.
Objectives for 2011-2012
• Work with state Homeland Security/Emergency Services to Install sirens In Karluk, Larsen Bay and Port
Lions.
• Exercise our Emergency Operations Plan one time per year either during a table top exercise, a local
response, ora statewide exercise.
Significant Budget Changes
• Adding additional money to the salaries line Item of this budget to account for disasters or disaster
training by CDD staff should it occur during the fiscal year.
• Additional money for maintenance of existing Borough sirens.
Previous Year's Accomplishments
• Staff plays a major role in the Incident Command Structure (CDD staff occupies the Planning Chief role,
which Is part of the Command Staff when there is a large enough Incident that the City Manager becomes
the Incident Commander). This role Is exercised during an incident or during a table top exercise. Other
players include. City of Kodiak, local Providence Hospital, Public Health, etc.
• Staff worked with FEMA to acquire money to replace culverts that were too small, too old, or "perched" in
the Womens Bay area.
• Staff played a minor role during the Chilean earthquake and tsunami that hit Kodiak. A wave, though
reaching Kodiak, was too small to do any damage. Staff was on alert.
Personnel Services
Fringe Benefits
Support Goods & Services
Contracted Services
85
EXPENDITURES
FV 2009
FV 2010
FV 2011
FV 2011
FV 2012
Actual
Actual
Budget
Actual
Budget
$ 3,323
$ 1,775
$ 5,000
53,839.12
$ 5,000
1,935
1,157
-
1,098
-
7,230
5,079
13,600
4,820
12,000
-
50,000
-
20,000
$ 12,488
$ 8,011
$ 68,600
$ 9,757
$ 37,000
85
PROGRAM BUDGET SUMMARY
SCHOOL DISTRICT SUPPORT
School district support has been moved to its awn fund. This fund is called education support and is the first fund
in the special revenue funds section.
EXPENDfRURES
87
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Professional Services
$ 456,350
$ 421,351
5 381,350
$ 381,350
$ -
Audit Expense
39,375
21,015
37,000
29,400
-
Support Goods & Services
210,979
248,017
150,000
138,470
-
OperatingTransfers -KIBSD
9,249,914
9,289,968
9,472,000
9,491,130
331,871
$ 9,956,618
$ 9,980,351
$10,040,350
$ 10,040,350
$ 331,871
87
PROGRAM BUDGET SUMMARY
HEALTH AND SANITATION
Program Description
This program consists of funding non-profit health and social service agencies in the Kodiak Island Borough. A
substantial portion of this program is actually a pass-through of State of Alaska revenue-sharing funds for health
agencies -
Goals
• Provide financial assistance to non-profit health and social service agencies to ensure that the agencies
are financially able to provide needed services to the residents of the Kodiak Island Borough.
Objectives for 2011-2012
• Continue to fund high-quality care delivery by non-profit health agencies.
• Review new applications from non-profit agencies and select highly qualified service providers.
• Distribute state revenue sharing funds to the designated agencies.
Significant Budget Changes
There are no significant budget changes for FY2012. Y
EM
6T
HEALTH AND SAN RATION
EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Sate Harbor
$ 21,060
$ 21,060
$ 25,000
$ 25,000
$ 25,000
Humane Society
2,000
4,000
4,000
4,000
4,000
Women's Resource & Crisis Center
50,764
50,751
60,000
60,000
60,000
American Red Cross
7,000
7,000
7,000
7,000
7,000
Kodiak Baptist Mission
27,000
35,000
37,500
37,500
37,500
Special Olympics
7,500
7,500
7,500
7,500
7,500
Senior Citizen Support
28,000
35,000
35,000
35,000
35,000
Health Care Foundation
15,000
25,000
20,000
20,000
20,000
.
Hope Community Resources
5,000
5,000
5,000
5,000
5,000
Salvation Army
9,060
10,000
10,000
10,000
10,000
-
Brother Francis Shelter
40,000
40,000
50,000
50,000
50,000
Kodiak Area Transit
10,000
15,000
15,000
15,000
15,000
Threshold Services
10,315
10,315
10,315
10,315
10,300
Funding/ Non -Profits
-
-
-
-
15
Unallocated Funds
$ 232,699
=L2
_L286,315
$ 286,315
$ 286,315
6T
PROGRAM BUDGET SUMMARY
ANIMALCONTROL
Program Description
The Kodiak Island Borough contracts with the City of Kodiak to provide for Animal Control Services. The goal of the
program is to have this officer patrol all neighborhoods to address loose dogs and cats, investigate nuisance
animals and to operate a shelter to house them. A contract is entered into with the city who provides the Patrol
Officer, the vehicle, and the shelter (which is contracted to the Humane Society. This arrangement works for
99.9%of the cases, but does not work for large animals such as horses. The Borough has contracted in the past
with folks at the state fair, and rodeo grounds to hold large animals until any issue is resolved. The city has recently
hired a new animal control officer. This position and the Borough's Enforcement Officer will work closely on some
cases.
Goals
• N/A
Objectives for 2011-2012
• N/A
Significant Budget Changes
This program was eliminated in the FY2012 budget.
m
ANIMAL CONTROL
EXPENDITURES
FY2009 FV 2010 FV 2011 FY2011 FY2012
4 Actual Actual Budget Actual Budget
Animal Control $ 84,125 $ 84,125 $ 85,000 $ 84,125 $ -
$ 84,125 $ 84,125 $ 85,000 $ 84,125 $ -
91
PROGRAM BUDGET SUMMARY
EDUCATION CULTURE AND RECREATION
Program Description
This program consists of funding for non-profit agencies that provide educational, cultural, and recreational
opportunities for the citizens of the Kodiak Island Borough.
Goals
• Provide financial assistance to non-profit agencies to ensure their financial viability to provide
educational, cultural, and recreational opportunities for the residents of the Borough.
Objectives for 2011-2012
• Continue to fund a variety of educational, cultural, and recreational non-profit agencies.
• Seek high-quality, wide -appeal programs for the benefit of Borough residents.
Significant Budget Changes
There are no significant budget changes for FY2012.
93
EDUCATION. CULTURE & RECREATION
EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
School Crossing Guards
$ 12,335
$
9,060
$ 12,000
$ -
$ 12,000
Dig Afognak
556
-
-
-
-
KMXT PubI it Radio
7,500
14,500
7,500
7,500
2,500
y
Historical Society
51500
-
-
-
-
Kodiak Island Sportsmen's Ass'n.
4,000
51100
-
-
-
Kodiak Arts Council
15,000
15,000
15,000
15,000
15,000
Head Start
9,000
9,000
9,000
9,000
9,000
North Star PTA
5,195
5,122
5,400
5,270
5,400
Kodiak Little League
3,000
5,000
4,500
4,500
4,500
Karluk IRACouncil
20,200
20,000
20,200
22,200
20,200
KANAFamilY Center
12,000
12,000
12,000
12,000
12,000
Girl Scouts
1,000
1,000
1,000
1,000
1,000
Kodiak Football League
3,000
3,000
-
-
-
KodiakSoil&Water Conservation
-
2,820
2,820
3,685
Kodiak Teen Court
5,100
5,100
5,100
5,100
51100
Kodiak Maritime Museum
1,500
-
-
-
-
KOdiakAudubonSociety
1,300
1,300
-
1,300
1,300
Public Libraries
55,376
-
-
-
Unallocated Funds
20,480
$ 161,572
$
105,182
$ 115,000
$ 85,690
$ 96,685
93
PROGRAM BUDGET SUMMARY
Program Description
This department helps support education in the Borough.
Goals
• Provide educational opportunities through the Associate's Degree level of schooling and provide
resources for more materials in our public libraries.
Objectives for 2011-2012
• Contribute $72,000 to Kodiak College.
• Contribute $21,000 to local public libraries.
Significant Budget Changes
These expenditures were previously included in the Education, Culture and Recreation Department. Because these
contributions support public entities rather than non-profit organizations, it was felt that the contributions to the
local college and public libraries would be better represented in a separate department
94
KODIAK COLI EGE & LIBRARIE
EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Kodiak College $ 72,000
$ 72,000
$ 72,000 $
72,000
$ 72,000
Libraries 15,000
15,000
21,000
15,000
15,000
$ 87,000
$ 87,000
$ 93,000 $
87,000
$ 87,000
95
PROGRAM BUDGET SUMMARY
TRANSFERS
Program Description
Money is transferred from the General Fund to other funds of the Kodiak Island Borough. There are no specific
goals and objectives listed for this department; they are delineated in the fund receiving the transfer. _
Goals
• Transfer such sums of money as are necessary to fully support the activities of the Kodiak Island Borough.
Objectives for 2011-2012
• N/A
Significant Budget Changes —
There are no significant budget changes for Fy2012.
97
MNSi ERS
EXPENORURES
FY2009
FY 2030
FY2011
FY2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Operating Transfers
Demolition -Chimak School
$ 62,000
108,000
34,500
34,500
-
Debt Service
981,036
1,357,674
1,477,500
1,503,500
Coastal Management
-
-
12,000
-
Capital Projects-KIB
24,000
-
Ca Pital Projects R & R
Transfers to Special Projects
_
-
-
63,220
-
300,000
80,000
227,372
Solid Waste
6,450
13,500
13,500
131500
13,500
TRANSFERS
$ 1,073,486
1,779,174
$ 1,617,500
1,778,872
$ 76,720
97
This o ¢e intentionally left blank
Special Revenue Funds
SPECIAL REVENUE FUNDS
REVENUE SOURCES AND SPECIAL REVENUE FUND ESTIMATES
The overall revenue budget for Special Revenue Funds is $13,087,127.
r
Special Revenue Funds Income
■ Property Taxes
■ Bed Tax
s Motor vehicle tax
■ Licenses &Permits
■ Rents & Royalties
■ Land Sales ActivRles
State Grants
rs_ Penalties & Interest
Miscellaneous
PROPERTY TAX
Real and Personal Property Taxes. Alaska Statutes (AS) 29.45.010-29.45.500. We have several service areas that
levy a mill rate and collect taxes on the property located within their boundaries. The following table shows these
service areas, the assessed value of the property within their boundaries, and their mill rate. The net taxable value
is the amount after exemptions.
EM
Area Wide
Net Taxable
Value
Mill
Levy
Kodiak Island Borough School District
1,053,672,233
9.09
Service Districts
Womens Ba Y Road Servi ce Area
78,050,600
2.50
Road Service Area No. 1
236,313,756
1.50
Monashka Bay Road Service Area
25,812,200
2.50
Bay View Road Service Area
9,220,700
1.50
Fire Protection Area No.1
20,756,940
1.50
W omens Bay Fire Department
78,050,600
1.25
KIB Airport Fire Protection District
11,068,200
1.25
r
Woodland acres Street Light Area
47,453,800
0.25
Trinity Islands Street Light Area
10,694,100
0.50
Mission Lake Tide Gate Area
4,858,200
1.00
EM
The property taxes budgeted for the service areas are usually slightly less than actual amounts because service
area boards tend to be conservative in their revenue projections. Generally 89% of property taxes are from real
property and 11% from personal property. Overall, the current Borough -wide delinquency rate is .13%.
Land Sales. When the Borough was organized in 1964, it was given 56,000 acres by the State of Alaska.
Periodically, the Borough sells this land. Two objectives are met by these land sales: the Borough receives
revenue; and land is put into private ownership. Typically, this land is sold at public auction.
Penalties and Interest. The majority of this revenue is from interest earned on investments in the Facilities Fund.
It is estimated that the interest earned on the Facilities Fund will be $700,000. The estimated amount of interest
earned on all special revenue funds is $716,540. The interest budgeted is conservative and based on economic
trends.
Tourism Development (Bed Tax). KI B 3.30 Transient Accommodations Tax authorizes the Borough to collect taxes
on overnight accommodations provided within the Kodiak Island Borough's boundaries. Cities that are within the
Borough and have their own bed tax, and businesses within those areas, are exempt from collecting on KIB's
behalf. We are budgeting $92,000 for fiscal year 2012. We collected $87,382 in FY2010 and $87,382 in FY2009.
We believe that the tourism industry will continue to grow.
Facilities Fund. In December 1995, the Kodiak Island Borough entered into an agreement with the Exxon Valdez
Oil Spill Trustee Council (EVOSTC) to sell the Borough's rights on Shuyak Island to the State of Alaska. The proceeds
of the sale established the Facilities Fund. This fund received its final payment of $11 million from EVOSTC in
October 2002.
At the end of FY2010 the Facilities Fund has earned $16,849,263 on interest and has spent $13,423,427 on capital
projects, building insurance, and debt service.
The interest earned on these funds can be used for upgrades, maintenance and repair of existing Borough
buildings, Borough building insurance, and payment on general obligation bonds used for construction of Borough
facilities. The Borough is budgeting $840,000 for insurance, bond payments, and capital projects in FY2012.
INTERGOVERNMENTAL REVENUE
State Grants
Three of our special revenue funds are funded with grant monies: Child Care Assistance, Alaska Coastal
Management Program, and Local Emergency Planning Committee.
Child Care Assistance Program. Alaska Statutes (AS) 44.47.250-44.47,310 created the State of Alaska Day Care
Assistance Act, which implemented a program to assist in providing day care for the children of low and moderate -
income families. This program distributes administrative monies quarterly based on a proposed budgeted amount.
In fiscal year 2004 the Borough submitted a grant proposal that the Commissioner of the Department of Health
and Social Services (DHSS) approved waiving the requirements of competitive solicitation for the program- Kodiak
Island Borough submits a Quarterly Cumulative Fiscal Report along with a Quarterly Narrative. The budget for
fiscal year 2012 is $129,795.
Alaska Coastal Management Program (RCMP). AS 46.40.010-46.40.100, State grant for development and
implementation of local coastal district programs- The State of Alaska matches federal funding for coastal
management and provides grants to eligible communities to implement the Alaska Coastal Management Program
at a local level. The ACMP is a vehicle for managing coastal resources to achieve a balance between economic
100
growth and resource protection. The Kodiak Island Borough Coastal Management Program (KIBCMP) was adopted
in 1954 at the local, state and federal levels. Since adoption, all levels of government have used the KIBCMP to
assist decision-making about development projects. Permit applications for projects that would affect natural
resources in the Borough are reviewed to ensure that they are consistent with the KIBCMP. Funding in FY2011 is
$36,000 for routine implementation.
NON AD VALOREM TAXES
Motor Vehicle Tax. AS 29.10.431 allows the Division of Motor Vehicles to collect property tax on motor vehicles
on behalf of municipalities and boroughs. The property tax is a flat rate based on the type of vehicle and the year
of the vehicle. The tax is collected along with the biannual registration fee and remitted to the Borough on a
monthly basis. This method of collection was created in anticipation of reducing the delinquency rate for personal
property taxes and improves collection of taxes on vehicles. Based on prior year collections the revenues from this
source are budgeted at $250,000.
All of these revenues go into the Education Support Fund.
RENTS AND ROYALTIES
Office Rent. The Borough charges rent for office space to the Borough departments and outside agencies that
have offices within the Borough building. For fiscal year 2012, the Borough is charging an annual rate of $2.05 per
square foot to the City of Kodiak and $1.85 per square foot to all other entities, which equates to $566,201 in
rental revenues.
Gravel Sales. The Kodiak Island Borough has leased four parcels of land for gravel extraction. The lease requires
that a royalty be paid on the amount of gravel extracted. The revenue that we expect to receive in fiscal year
2012, $30,000, is based on the estimates and averages of gravel extracted in past years. The royalty rate is $2.00
per cubic yard.
101
'NI Al RFIF%Ill 1-11 K-
102
Lo 3 11
12
—1 371
471
102
Lo 3 11
12
—1 371
102
103
S Ld3071
seenn
5 1.3
S
5 voo_
5 fie, n.
S�Icl pfla)
5 +0. �sllcy
5cv�
is ii1
5 sZag�
S dile vnr.
113 "1
3,700
.411
1�1 loo
�3n o3u
5
5
IC
103
PROGRAM BUDGET SUMMARY
EDUCATION SUPPORT
Program Description _
The Education Support fund encompasses the transfer of state required local funding to the Kodiak Island Borough
School District for operational costs. This program includes the purchase of liability and property Insurance,
funding the annual audit, snow removal, mental health services and an annual appropriation. `
Goals
• Provide adequate funding to the Kodiak Island Borough School District to ensure that high-quality
education will be provided to all children living in the Kodiak Island Borough,
Objectives for 2011-2012
• Identify a school facility maintenance list
• Provide a painting schedule that addresses required exterior maintenance for all buildings.
Significant Budget Changes
• In previous years part of the school district expenses were in the General Fund and part were in the `
Building and Grounds Fund. This year we are putting all of our school district expenses in one special
revenue fund and levying a property tax just for this purpose.
Number of Students _
Last Ten Years
FY 2012 Estimated
1 2,600
2,750 1
2,700
2,650
2,600
2,550
2,500
2,450
2,400 2003 2004 2005 2006
2007 2008 2009 2010 2011 2012
104
REVENUES AND EXPENDITURES
FY 2009 FY 2010 Fy 2011 FY 2011 FY 2012
Actual Actual Budget Actual Budget
Revenues
Real Property Tax $ - $ - $ - $ - $ 8,685,795
Pers o na l P roperty Ta x - - - - 892,084
Motor Vehicle Tax _
- - - 250,000
. Tra nsfer in - - 422,471
Total $ _ $ $ $
- $ 10,250,350
Expenditures
Contracted Services $ - $ - $ - $ - 381,350
Audit Expense _
' 3],000
Liability Insurance - - - - 150,000
Property Insurance -
- 91,000
Snow Removal/Sanding - - - - 110,000
KIB50
- 9,481,000
$ $ - $ - $ $ 10,250,350
Cost of Education
FY2012 is School District requested
12,000,000
10,000,000 J
8,000,000 - -
,0 ,0
�- --
2,000,000
6000000
4 00 00
aQ� z�
°
-PNry
105
PROGRAM BUDGET SUMMARY
CHILD CARE ASSISTANCE PROGRAM
Program Description 4
The Child Care Assistance Program is responsible for administration of state and federal financial assistance
programs that subsidize the cost of child care for eligible low -to moderate -income families while parents work
and/or attend school. Children served range from birth to 13 years old.
Goals
• Promote affordable, appropriate, quality child care for low -to moderate income families.
• Encourage independence from social welfare programs by subsidizing the costs of quality child care for _
eligible parents who are working, seeking work, attending school or training.
• Build community awareness of the benefits to our local economy and local employers by facilitating
quality, affordable child care services for parents working toward self-sufficiency.
• Coordinate effectively with other child care assistance programs, Including Kodiak Area Native
Association, Public Assistance, the USDA Food Program, and the U.S. Coast Guard.
Objectives for 2011-2012
• Promote child care assistance programs to eligible parents for the best utilization of state and federal
funding
• Participate in local agency collaboration teams to promote child care assistance programs and gain
community support for funding levels that meet local needs.
• Stimulate adequate child care spaces to meet the needs of program participants.
• Promote and support quality child care.
Significant Budget Changes `
There are no significant budget changes in FY2012.
106
107
HID CARE ASSISTANCE
REV EN UES AN D E%PEN DFFURES
FV 2009 FY 2010
FY 2011
FY 2011
FY 2012
Actual Actual
Budget
Actual
Budget
Revenues
State of Alaska Gra nuts
$101,048 $ 81,386
$105,696
$ -
$ -
'
Administration
- 24,309
105,696
127,135
=$=101,048 $ 105,695
$ 105,696
$ 105,696
$ 127,135
Expenditures
Personnel Services
$ 71,195 $ 57,003
$ 63,455
$ 56,835
$ 64,395
Emplovee Benefits
12,863 29,969
19,840
31,069
40,340
Support Goods & Services
16,991 18,723
22,401
17,792
22,400
5 101,049 $ 105,695
$ 105,696
$ 105,696
$ 127,135
PERSONNEL
Number of Employees
Position.
FY2008
FY 2009
FY 2010
FY2011
Local Administrator
1
1
1
1
PERFORMANCE INDICATORS
FY 2009
FY 2010
FY 2011
FY 2012
Actual
Estimated
Projected
Projected
Average number of farm l les served
per month 75
68
90
100
Average number of children served
per month 125
103
121
130
107
PROGRAM BUDGET SUMMARY
RESOURCE MANAGEMENT
Program Description
The Borough's land and resource base is a multi-million dollar asset. It should be viewed in the context of a "land
trust" with the citizens of the Borough as the beneficiary. KIB received 56,500 acres from the State of Alaska by
organizing as a Borough. Another 15,000 acres has been acquired from native corporations and the federal
government (school sites(. The value of KIB's land and resource base is estimated to be between $70 and $100 `
million. We take a passive management approach to managing most of our lands, which means that we do not
manage them intensively. This method costs the public the least. The level of management for other Borough
lands is determined by public demands on the properties or readying it for sale and revenue generation. `
Goals
• Manage Borough lands for the maximum benefit of Borough residents.
• Provide decision makers with the tools and information to make informed decisions on the allocation, use
and development of Borough lands and resources.
• Continue to review and implement land sale strategies that are in balance with the real estate market
• Facilitate the transfer of developable public lands to the private sector in a cost-effective manner.
• Manage leases with other agencies to maximize public benefit.
Objectives for 2011-2012
• Prepare land for sale in the Womens Bay area and Chimak.
• Sell land in the Monashka Bay area.
Significant Budget Changes
There are no significant budget changes in 2012.
Previous Year's Accomplishments
• Acquisition of 2V, acres from the City of Kodiak on Near Island to combine with an existing KIB tract for
construction of a new Fish and Game building.
• Lay groundwork for transfer of the Monashka Bay watershed to the City of Kodiak.
• Finalized and executed a long-term gravel lease for the 6 -Tracts in Bells Flats.
• Complete preliminary exploration consisting of 15 test pits on upper Salome Creek, with promising results.
108
+
RESOURCE MANAGFM N7
REVENUES
AND EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
+
Actual
Actual
Budget
Actual
Budget
Revenues
Annual Use Permit
$
1,000
$ 750
$ 1,000
$
750
$ 1,000
+
PERS on Behalf Payment
-
4,711
-
-
-
InterestEarnings
31,541
19,419
12,500
8,318
5,000
Gravel Sales
-
54,162
30,000
2,106
50,000
+
Principal Payments
16,474
124,884
11,100
11,043
20,000
Interest Payments
14,086
13,982
3,900
3,978
5,000
Land Leases
80
80
-
80
-
+
UseofFundBalance
-
-
116,820
-
227,345
$
63,181
$ 217,988
$ 175,320
$
26,274
$ 308,345
Expenditures
Personnel Services
$
11,780
$ 96,861
$ 105,690
$
103,352
$182,670
+
Employee Benefits
223
55,889
68,430
62,117
76,430
Contracted Services
-
-
-
2,175
-
Support Goods & Services
11,540
107,885
1,200
48,767
49,245
+
$
23,543
$ 260,635
$ 175,320
$
216,411
$ 308,345
,+
PERSONNEL
Number of Employees
Posit i on
FY 2009
FY2010
FY 2011
FY2012
+
Resource Manager
0
1
1
1
109
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND
Program Description
This program funds the operation and maintenance of Borough -owned buildings, parking lots, parks, and public
grounds. Specifically, this includes snow removal, lawn maintenance, park maintenance, and general building and
grounds maintenance. It also includes rental of Borough -owned buildings.
Goals
• Provide adequate annual maintenance to Borough -owned buildings, parks, and other Borough facilities in
a safe manner to prevent liability issues.
• Provide funding for snow removal and parking lot maintenance around all Borough facilities, including
school buildings.
Objectives for 2011-2012
• Create a checklist for the review of KIB buildings, grounds and parks.
• Review the KIB building's air handling and boiler systems.
Significant Budget Changes
The Parks Department has been moved to the General Fund.
110
+
BUIL DIN PS AND GROUNDS
REVENUES AND EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
Fy 2012
+
Actual
Actual
Budget
Actual
Budget
Revenues
PERS on Behalf Payment
$ -
$ 4,669
$
--
+
Interest Earnings
6,198
6,493
3,000
1,440
1,000
Rents & Royalties-KIB
315,928
315,928
315,950
315,950
315,950
City of Kodiak
82,727
84,796
97,588
97,583
97,588
+
KIBSD
139,897
139,897
139,900
139,896
139,900
Borough Building Annex
16,478
16,478
16,470
16,478
16,470
DayCare Assistance
10,501
10,501
10,500
10,500
10,500
.
Chimak Housing
-
9,600
7,200
600
-
Miscellaneous
65
121
150
142
-
Transfers In -General Fund
62,000
108,000
34,500
34,500
-
Transfers InFacilitiesFund
185,000
202,000
118,000
118,000
18,000
TOTAL
$ 818,794
$ 898,483
$
743,258
$ 735,089
$
599,408
Expenditures
Borough Building
$392,570
$400,432
$
435,758
$477,418
$
563,878
KIB Mental Health Center
20,068
3,153
8,000
16,427
8,000
School Buildings
336,725
314,295
235,000
235,000
-
SchoolBldg Major Repairs
-
24,599
50,000
40,542
25,030
Parks Operation & Maintenance
12,605
34,980
-
448
-
ChimakSchool
-
203,550
34,500
8,467
-
Various Borough Buildings
-
1,097
10,000
150
2,500
+
TOTAL
$ 761,968
$ 982,106
$
773,258
$ 778,452
$
599,408
111
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND- BOROUGH BUILDING
Program Description
The Borough Building provides administrative office space for Borough government, City of Kodiak government
and the Kodiak Island Borough School District's central offices. It is also the site of Assembly Chambers and is the `
community's Emergency Response Center during disasters.
Goals
• Provide adequate lawn care, snow removal, and general routine maintenance in an effort to provide a
safe environment and pleasant appearance.
Objectives for 2011-2012
• Provide maintenance to the air handling and boiler systems.
• Maintain adequate level of lawn maintenance.
• Maintain adequate level of snow/ice removal.
• Provide adequate routine maintenance of building (paint, roof cleaning etc).
• Relocate emergency generator.
Significant Budget Changes
There are no significant budget changes in FY2012.
112
BOROUGH BUILDING
Expenditures
Personnel Services
Fringe Benefits
Contracted Services
Support Goods & Services
Capital Outlay
P951tion
Maintenance Worker
113
E%PENWILRES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
$ 97,418
$105,440
$ 77,210
$120,208
$ 83,420
57,863
50,696
42,630
78,451
47,935
-
-
-
50,403
-
237,289
244,296
300,918
218,460
408,523
-
15,000
9,896
24,000
$392,570
$400,432
$435,758
$477,418
$ 563,878
PERSONNEL
Number of Employees
FY2009
FY2010
FY2011
FY2012
1.5
1.5
1.5
1.5
113
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND-MENTAL HEALTH CENTER
Program Description
The Kodiak Island Borough apartments accommodate a variety of needs including rehabilitation housing, therapy _
programs, and administration offices for the Providence Kodiak Island Counseling Center.
Goals
• Provide annual maintenance services to ensure a safe, usable environment.
Objectives for 2011-2012
• Provide for owner- responsible maintenance.
Significant Budget Changes
There are no significant budget changes in FY2012.
114
� MENTAL HFA
EXPENDITURES
FY 20089
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Expenditures
Personnel Services
$ 104
$ 162
$ -
$ _
$ _
Fringe Benefits
51
86
Support Goods & Services
19,913
2,905
8,000
16,427
8,000
$ 20,068
$ 3,153
$ 8,000
$ 16,427
$ 8,000
115
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND-SCHOOL BUILDINGS
Program Description
This program provides insurance on all Borough-owned school buildings, now removal and sanding of all school `
parking lots, and removal of winter sand and gravel from parking lots in the spring.
Goal
• Provide owner responsible maintenance and services.
Objectives for 2011-2012
• Identify a school facility maintenance list
• Provide a painting schedule that addresses required exterior maintenance for all buildings- _
Significant Budget Changes
These costs have been moved to the Education Support Fund in FY2012. It is the first fund in the special revenue
funds section.
116
117
FY 2009
FY 2010
FY 2011
FY 2011 FY 2012
Actual
Actual
Budget
Actual Budget
Expenditures
Personnel Services
$ 7,015
$ -
$
Fringe Benefits
3,949
- Support Goods & Services
336,018
253,995
235,000
220,370
Operating Transfers
(10,257)
60,300
14,630
$ 336,725
$ 314,295
$ 235,000
$ 235,000 $
a
This department has been moved
to fund 201 in FY2012.
117
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND -SCHOOL BUILDINGS MAJOR REPAIRS
Program Description
This program provides funding for major repairs to the Borough owned school buildings. Repairs in this category
exceed the $10,000 limit for which KIB is responsible in accordance with the current in-kind agreement.
Objectives for 2011-2012
Provide financial backup for unforeseen large repair projects.
Significant Budget Changes
There are no significant budget changes.
118
ffimmmmm���
r
FY 2009 FY 2010
FY 2011
FY 2011
FY 2012
Actual Actual
Budget
Actual
Budget
Expenditures
'r Contracted Services
$ - $ -
$ 30,000
$ 24,524
$ -
Support Goods & Services
- 52
-
16,018
25,030
Repair & MainL
- 24,547
20,000
$ - $ 24,599
$ 50,000
$ 40,542
$ 25,030
119
PROGRAM BUDGET SUMMARY
CHINIAK SCHOOL
Program Description
This program provides funding for the maintenance, operation, and utility costs of the Chinlak School property i
including the public water system.
Objectives for 2011-2012 i
N/A
Significant Budget Changes
In FY2012 the Chinlak community had the required number of students to re -open the school. When that
happened the School district took over maintenance of the school.
120
+ UIN IAK SCHOOL
'r
FY 2009 FY 2010
FY 2011
FY 2011 FY 2012
Actual Actual
Budget
Actual Budget
Expenditures
Personnel Services
$ - $ 853
$ -
$ 1,197 $
Fringe Benefits
- 652
-
844 -
Support Goods & Services
- 107,045
26,500
6,426 -
-
Repair & Maint.
- -
8,000
-
Operating Transfers
- 95,000
-
$
121
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND -VARIOUS BOROUGH BUILDINGS
Program Description
This program funds the operation and maintenance of various smaller owned Borough buildings, such as Curial
Tsunami Center, Egan Way Cottages, and Red Cross Building.
• Provide adequate annual maintenance to these facilities to prevent liability issues. 4
• Provide funding for a limited amount of snow removal and parking lot maintenance.
Objectives for 2011-2012
• Create a check list for the annual Inspections of each of these facilities to provide for proper funding for
projects identified in these inspections.
• Review the major systems of each of these facilities to be able to produce a renewal and replacement
schedule to ensure funding is available when the systems are in need of replacement.
Significant Budget Changes
None
122
" BLDG1, GROuND5-yaglotis
gogouGH SUILDINGS
FY2009 FY 2010
FY 2011
FY 2011
FY 2012
Actual Actual
Budget
Actual
Budget
Expenditures
Support Goods & Services
$ - $ 1,097
$ -
$ 15O
$ 2,500
Repair &Mainz
-
10,000
$ - $ 1,097
$ 10,000
$ 150
$ 2,500
123
PROGRAM BUDGET SUMMARY
BUILDING AND GROUNDS FUND -PARKS OPERATION AND MANAGEMENT
Program Description
This program is managed and operated by the Kodiak Island Borough Engineering and Facilities Department. The `
department is responsible for the direct operations, maintenance and repair of all KIB owned parks and recreation
facilities, including the Kodiak Recreation Facility (Dark Lake, ball fields and BMX park), the Anton Larsen Bay dock,
the Island Lake Creek Trail, Monashka Bay Park, Womens Bay Parks, Mill Bay Park, Otmeloi Park, and Chiniak _
School Park.
Goals
Provide a safe system of parks and facilities for the diverse recreational needs of Borough residents.
Objectives for 2011-2012
• Maintain existing parks and remove hazards.
• Work with the City of Kodiak on a shared maintenance program.
Significant Budget Changes
This department has been moved to the General Fund.
124
Ecpenditures
Personnel Services
Fri nge Benefits
Contracted Services
Support Goads & Services
EXPENDFFURES
FY 2009 FY 2010 FY 2011 FY 2011 FY 2012
Actual Actual Budget Actual Budget
$ 4,382 $ 6,146 $ - $ $ _
2,187 1,615
5,760 2,000
276 25,219 _
$ 12,605 $ 34,980 $
125
PROGRAM BUDGET SUMMARY
COASTAL MANAGEMENT
Program Description
The passage of the Alaska Coastal Management Act in 1977 created the opportunity for local governments, rural
regions, and the Stale of Alaska to cooperatively manage the use of Alaska's coastal resources with the federal
government. The Alaska Coastal Management Program (ACMP) provides a framework for the orderly and
balanced development of Alaska's coast, with full opportunity for coastal residents to take part in the planning and
permitting processes in their region. The Kodiak Island Borough participates in the ACMP through the Kodiak
Island Borough Coastal Management Program/Plan.
Goals
• Update, as needed, the Kodiak Island Borough Coastal Management Program (KIBCMP).
• Fully participate in project reviews initiated by the state or federal governments.
• Continue the full integration attire KIBCMP Into the activities of the Kodiak Island Borough Community
Development Department.
Objectives for 2011-2012
• Continue to participate through review, analysis, and comments at the programmatic and policy levels of
the ACMP.
• Continue to participate through review, analysis, and comments In ACMP protect reviews.
• Continue staff -level participation in the regional, district, and statewide conferences.
• Continue staff level participation in the newly -organized Alaska Coastal District Association (ACDA).
• Initiate a strategy for updating the KIBCMP when ACMP regulatory changes have been fully adopted.
Significant Budget Changes
There are no significant budget changes in FY2012.
Previous Year's Accomplishments
• Reviewed approximately 35 projects for coastal consistency.
126
Revenues
' PERS on Behalf Payments
State of Alaska Grants
Expenditures
Personnel Services
Fringe Benefits
Contracted Services
Support Goods & Services
Federal and state project reviews
REVENUES AND EXPENDITURES
FY2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
-
507
-
$ 28,513
$ 23,865
$ 36,000
$ 19,274
$ 31,189
$ 28,513
$ 24,372
$ 36,000
$ 19,274
$ 31,189
$ 11,231
$ 14,665
$ 19,500
$ 16,554
$ 10,167
5,048
6,849
-
8,820
4,522
4,005
-
2,500
2,500
5,008
2,857
14,000
725
14,000
$ 25,292
$ 24,371
$ 36,000
$ 26,099
$ 31,189
PERFORMANCE
INDICATORS
FY 2008
FY2009
FY 2010
FY 2011
Actual
Actual
Actual
Projected
60
60
35
35
127
PROGRAM BUDGET SUMMARY
LOCAL EMERGENCY PLANNING COMMITTEE
Program Description
The Local Emergency Planning Committee (LEPC) of the Kodiak Island Borough has been established pursuant to —
federal and state laws. LEPCs are required by federal law to perform the following duties:
• Establish procedures for receiving and processing requests from the public for information about
hazardous materials In the region;
• Prepare and periodically review the local emergency operations plan;
• Evaluate the need for resources necessary to develop, implement, and exercise the emergency operations
plan and submit recommendations to local governments; and
• Serve as an advisory committee to local government with respect to emergency planning, training, and
response.
Goals
• Continue to locally implement the requirements of SARA Title III (also known as the Federal Community
Right-To-Know Program). `
emergency responders in the region.
• Develop and implement a comprehensive training program for
• Provide designated staff support for the LEPC and region-wide emergency response planning programs.
Objectives for 2011-2012
• Continue region-wide emergency response planning programs.
• Implement the Kodiak Emergency Operations Plan update.
• Participate in the design and implementation of a full-scale Homeland Security Exercise (FSE) that
exercises Borough and City personnel and resources.
Significant Budget Changes `
The Borough alternates yearly administration of this fund with the City of Kodiak. There are no significant budget _
changes in FY2012-
128
LEPC
Revenues
LEPC Grant
' PERS On Beha l f Payment
I Expenditures
Personnel Services
Fringe Benefits
Contracted Services
+ Support Goods$ Services
REVENUES
AND EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
20,180
21,839
$ 24,979
18,154
$ 22,132
313
$ 20,180
$ 22,152
$ 24,979
$ 18,154
$ 22,132
$ 8,923
$ 11,597
$ 15,000
$ 12,543
$ 8,402
4,059
6,387
-
6,531
3,751
(3,764)
10,962
4,347
9,979
1,041
9,979
$ 20,180
$ 22,331
$ 24,9]9
$ 2�
$ 22,132
129
PROGRAM BUDGET SUMMARY
WOMENS BAY ROAD SERVICE AREA
Program Description
The Womens Bay Road Service Area provides maintenance service to roads within the service area, including snow
removal and Ice control, culvert and drainage ditch repairs and maintenance.
Goals
Provide safe, well -drained and well-maintained road surfaces, free of snow and Ice, within current
budgetary constraints.
Project list includes:
i Bells Flats Road; RAP, topping
Noch Drive; pull ditches, grade, re-establish crown
Chimak Drive; grade, add C-1/RAP to re-establish road bed
Middle Bay Drive S. of Pit 2; add C-1 gravel, fix ditches
Warrens Bay Drive; grade, add C-1/RAP to re-establish road bed
' Panamaroff Creek Road; upgrade culverts at creek crossing by park
' S. Russian Creek Road @ Visna Way; upgrade culvert at creek crossing
' Bells Flats Road/ Middle Bay Road; replace road sign, loaded truck sign
i Replace missing and damaged road signs
Objectives for 2011-2012
• Continue the program of improving and maintaining drainage area wide
• Improve gravel road surfaces
Significant Budget Changes
The Board anticipates fund reimbursement from FEMA for monies expended in the previous fiscal year 2010, in
response to the flood event of October 2009. The funds will enable the service district to continue the multi-year
program of topping the gravel road surfaces with a new wear layer. The intent is to monitor progress of this
project focus and reduce the mill rate when the project is completed.
The Board also anticipates FEMA funding to mitigate culverts at anadromous stream crossings for upgrades
130
+
WOMENS RAY ROAD SERVICE
REVENUES AND EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Revenues
+
Property Taxes
$ 105,911
$ 135,262 $
126,000
$ 134,332
$ 194,000
Annual Use Permits
25,000
25,000
20,000
27,600
25,000
I n teres t Ea ru i ngs
7,094
2,635
1,700
goo
PERS on Behalf Payment
1,000
.
17
$ 138,005
$ 162,914 $
147,700
$ 162,732
$ 220,000
+
Expenditures
Personnel Services
1,366
78S $
1,000
Fringe Benefits
1,351
$ 1,200
806
476
700
904
800
+
Snow Removal/Sanding
95,058
36,014
35,000
64,964
Repairs &Maintenance
48,295
114,149
55,000
85,551
47,000
Grading/Ditching
12,905
13,215
35,000
55,000
Support Goods&Services
3,761
1,723
22,475
35,000
21,000
302
81,000
$ 162,191
$ 166,362 $
147,700
$ 175,546
$ 2200000
PERFORMANCE INDICATORS
+
Number of Mi les
12
12
Road Service Cost per Mile
$10,865
$13,864
12
$12,308
2
$14,629
12
$18,333
131
PROGRAM BUDGET SUMMARY
SERVICE AREA No. 1
Program Description
Service Area No. 1 provides maintenance service to roads within the district, including snow removal, ditching and `
grading. Service Area No.1 is comprised of Tax Code Areas (TCAs) 2 and 7.
Goals
• Continue providing road maintenance service within the district.
• Provide safe and useable roads within the district.
Objectives for 2011-2012
• Continue encouraging the Borough to pursue funds for paving all the roads in the district.
• Provide proper road signage and dust abatement.
• Continue correcting drainage problems.
Significant Budget Changes
There are no significant budget changes.
132
133
5JEMICE ASEA No. I
REVENUES AND EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Revenues
`
Property Taxes
$ 292,079
$ 327,749
$ 327,500
$ 340,589
$ 349,500
Temp Fiscal Relief
-
-
130,000
-
_
PERS on Behalf Payment
-
55
Penalties and Interest
15,017
7,497
3,903
$ 307,096
$ 335,301
$ 457,500
$ 344,492
$ 349,500
'
Expenditures
Personnel Services
$ 5,913
$ 5,313
$ 7,600
$ 5,206
$ 7,600
Fringe Benefits
1,499
1,458
1,950
1,338
1,950
Snow Removal/Sanding
95,809
90,822
140,000
160,889
170,000
Repairs & Maintenance
18,014
139,722
205,000
153,252
98,400
Grading/Ditching
48,982
59,188
101,650
34,116
70,000
Support Goods &Services
730
822
1,300
909
11550
$ 170,947
$ 297,325
$ 457,500
$ 355,710
$ 349,500
PERFORMANCE INDICATORS
a
Number of Miles
10
10
11.12
11.12
11.12
Road Service Cost per Mile
$ 17,095
$ 29,733
$ 41,142
$
31,988
$ 31,430
133
PROGRAM BUDGET SUMMARY
SERVICE AREA No. 2
Program Description
Service Area No. 2 is responsible for water and sewer services in the service area. Service Area No. 2 is comprised
of Tax Code Areas (TCAs) 4, 6, and 8.
Goal
. Obtain water and sewer services for this area.
Objectives for 2011-2012
. The service district Is currently Inactive.
Significant Budget Changes
The fund balance will be used to defray any administrative costs incurred over the next year.
134
REVENUES AND EXPENDITURES
135
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Revenues
Actual
Actual
Budget
Actual
Budget
Interest Earnings
$
$
168
168
$
$
90
90
$ 100
$ 100
$ 45
$ 45
$ 100
$ 100
Expenditures
Support Goods & Services
$
$
-
$
$
-
-
$ 100
$ 100
$
$
$ 1GO
$ 100
135
PROGRAM BUDGET SUMMARY
MONASHRA BAY ROAD SERVICE AREA
Program Description
Monashka Bay Road Service Area is responsible for the road maintenance in the service area.
Goal
Maintain, repair, and provide snow removal for roads in the Monashka Bay Road Service Area.
Objectives for 2011-2012
Provide the same high standard of safe and adequate roads as previous years.
Repair/rebuild roads, ditches and culverts within the service area, bringing them up to current Borough
code. These projects include'.
*Repair ditches and culverts on Ridge Circle, Island Circle, and Harbor Way;
o Hydro -seed repaired ditches throughout the service area;
I Repair Marmot Drive guard rail; and
o Install four culverts on Three Sisters Way.
Develop a road maintenance plan.
Significant Budget Changes
There are no significant budget changes In FY2012.
136
PROGRAM BUDGET SUMMARY
137
' SHKA DAY ROAD SERVICE
AREA
REVENUES
AND EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Revenues
Property Taxes
$ 51,748
$ 52,368
$ 52,000
$ 52,842
$ 50,850
Interest Earnings
1,232
498
500
58
-
PERS on Behalf Payment
-
7
-
-
$ 52,980
$ 52,873
$ 52,500
$ 52,900
$ 50,850
Expenditures
Personnel Services
$ 581
$ 146
$ 600
$ 391
$ 500
_
Fringe Benefits
319
61
-
194
-
SnowRemoval/Sanding
22,101
13,728
20,000
17,159
18,000
Repairs & Maintenance
27,419
23,013
25,000
34,055
25,000
Grading/Ditching
2,625
29,510
3,000
1,738
3,000
Support Goods & Services
119
149
3,900
354
4,350
$ 53,164
$ 66,607
$ 52,500
$ 53,890
$ 50,850
PERFORMANCE INDICATORS
FY 2008
FY 2009
FY 2010
FY 2010
FY 2011
Actual
Actual
Projected
Actual
Projected
Number of Miles
2
2
2
2
2
Road Service Cost per Mile
$ 26,582
$ 33,304
$ 26,250
$ 26,945
$ 25,425
PROGRAM BUDGET SUMMARY
137
BAY VIEW ROAD SERVICE AREA
Program Description
Bay View Road Service Area is responsible for the road maintenance in the service area.
Goal
• Maintain, repair, and provide snow removal for the roads in the Bay View Road Service Area. '
Objectives for 2011-2012
• Provide safe and adequate roads. V
Significant Budget Changes �.
There are no significant budget changes in FY2012.
138
BAYVIEW ROAD SERVICE AREA
Personnel Services
REVENUES AND EXPENDITURES
$ 117
$ -
$ 168
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
107
Actual
Actual
Budget
Actual
Budget
Revenues
5,565
Snow Removal/Sanding
7,196
8,692
3,000
Property Taxes
$ 7,162
$ 11,052
$ 11,055
$ 10,830
$ 11,065
' Penalties and Interest Tax
$ -
$ 0
$ -
5 -
$ 200
Interest Earnings
20
37
200
(11)
-
PERS on Behalf Payment
100
6
-
-
-
_
$ 7,182
$ 11,095
$ 11,265
$ 10,819
$ 11,265
Expenditures
Personnel Services
$ 242
$ 117
$ -
$ 168
$
Fringe Benefits
139
59
-
107
-
Contracted Services
-
-
5,565
-
5,565
Snow Removal/Sanding
7,196
8,692
3,000
7,346
3,000
Repairs & Maintenance
3,031
-
1,500
-
1,500
Grading/Ditching
350
3,650
1,100
585
1,100
Support Goods & Services
12
23
100
15
100
$ 10,970
$ 12,541
$ 11,265
$ 8,221
$ 11,265
PERFORMANCE INDICATORS
FY 2007
FY 2008
FY 2009
FY 2010
FY 2011
Actual
Actual
Actual
Actual
Projected
Nu mber of Mi l es
1
1
1
1
1
139
PROGRAM BUDGET SUMMARY
FIRE PROTECTION AREA NO I IBAYSIDE FIRE DEPARTMENT)
Program Description
Bayside Fire Department is responsible for providing fire suppression, fire prevention, and Emergency Medical
Services/First Responder Services to the citizens and visitors of Fire Protection Area No. 1.
Goal
• Minimize the impact on life and property from the effects of fire and medical emergencies through public
education, fire suppression programs, and emergency medical services.
• Maintain a stable 1.5 mill rate for these services to Fire Protection Area No. 1 property owners.
• Maintain a Class 4Insurance Services Organization rating to reduce fire insurance to Fire Protection Area
No.1 property owners.
Objectives for 2011-2012
• Maintain a force of 30-35 trained firefighters.
• Respond with a fire engine and firefighters within five minutes of an alarm on 90% of all fire calls.
• Respond with emergency medical technicians/emergency trauma technicians within five minutes of an
alarm on 90% of all EMS calls.
• Increase personnel's expertise In fire prevention, fire suppression and emergency medical activities. _
• Build a five -bay apparatus housing addition to the Bayside Fire Station.
• Continue upgrades and improvements to the fire training site.
Significant Budget Changes
There are no significant budget changes in FY2012.
140
141
FIRE PROTECTION AREA NO.1
REVENUES AND EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Revenues
Property Taxes
$423,587
$455,704
$456,000
$ 484,639
$509,000
"
I nterest Earni ngs
28,412
4
-
8,793
3,010
Instruction/space rent/other
2,079
31,406
8,400
18,505
8,200
Penalties/interest tax
-
17,236
-
0
-
PERS on Behalf Payment
-
4,676
-
-
UseofFundealance
-
40,000
-
-
$ 454,078
$ 509,026
$ 504,400
$ 511,937
$ 520,210
Expenditures
Salaries
$100,201
$ 99,274
$ 90,870
$ 83,625
$ 89,370
Temporary Hel pVolunteers
-
14,490
15,000
-
-
Overtime
1,163
466
1,500
290
1,500
Fringe Benefits
37,400
45,879
41,281
47,428
49,120
Volunteer Stipends
18,630
14,490
15,000
14,820
15,000
Contracted Services
-
673
2,500
83
2,500
Support Goods & Services
150,738
161,564
164,749
175,474
177,250
Capital Outlay
8,246
15,333
190,000
17,253
185,470
Operating Transfers
-
1,469,609
$316,378
$352,169
$520,900
$1,808,581
$520,210
141
PROGRAM BUDGET SUMMARY
WOMENS BAY FIRE DEPARTMENT
Program Description
The Womens Bay Fire Department is responsible for providing fire suppression services to the citizens of the
Womens Bay Fire Protection District. The department provides first response to emergency medical service (EMS)
calls within the area. The department provides structural fire suppression by contract to the Airport Fire
Protection Area.
Goals
• Provide effective, safe and timely emergency response whenever called upon by the community
• Minimize the impact an life and property caused by fire
• Provide first responder emergency medical service through training and continuing medical
education
• Maintain up-to-date equipment to ensure firefighter and community safety
• Promote an Increased level of interagency training with local Fire and Rescue Services.
Objectives for 2011-2012
• Respond within 10 minutes of an alarm on 90% of all calls for assistance
• Maintain a trained force of emergency response personnel and support staff
• Work toward achieving compliance with NFPA and OSHA regulations
• Increase personnel expertise in fire prevention and suppression activities
• Participate and support mutual aid agreements for the Kodiak area community
• Develop and formalize Standard Operating Procedures/Standard Operating Guidelines
(SOP/SOG) to better define department operations
• Focus on facility maintenance and energy efficient upgrades to the fire house
• Work with KIB staff in the planning phases of the Emergency Shelter Expansion Project of the existing fire
house structure.
Significant Budget Changes
Purchase pickup truck to replace 1993 Chevy Suburban. Utilize $65,000 from Fund Balance for expenditure. A
$20,000 due to reassessment was added and placed in a contingency line Item within the budget. $10,000 was
placed in Contracted Services for building maintenance.
Request the addition of a volunteer physical line item to the budget of $3,000.
142 `
r WOMENS BAY FIRE DEPARTMENT
Sala ries (i ncludi ng overti me)
REVENUES AND EXPENDITURES
$ 690
$ 1,000
$ 443
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
r
Actual
Actual
Budget
Actual
Budget
Revenues
10,000
Support Goods & Services
43,870
44,262
62,560
Property Taxes
$ 68,819
$ 70,267
$ 70,200
$ 69,772
$ 89,500
Interest Earnings
9,021
5,187
2,000
2,553
2,000
Other
40
150
-
255
-
InsuranceRebate-Misc
-
-
4,047
4,047
-
Penalties/Interest
-
1
-
-
-
StateGrants
-
-
-
4,144
-
StateSharedRevenues
-
396
-
-
-
r
Use of Fund Balance
-
-
15,926
-
65,000
Rent
12,361
12,612
12,000
12,626
12,000
r Operating Transfers
12,975
13,427
12,500
13,747
13,000
$ 103,216
$ 102,040
$ 116,673
$ 107,145
$ 181,500
Expenditures
Sala ries (i ncludi ng overti me)
$ 503
$ 690
$ 1,000
$ 443
$ 1,000
Fringe Benefits
285
415
500
319
500
r Contracted Services
-
-
15,000
13,790
10,000
Support Goods & Services
43,870
44,262
62,560
83,938
86,000
Capital Outlay
15,250
13,426
32,640
-
84,000
r
$ 59,908
$ 58,793
$ 111,700
$ 98,490
$ 181,500
143
PROGRAM BUDGET SUMMARY
Program Description
This program is responsible for providing fire suppression and prevention services to the citizens of the Kodiak
Island Borough Airport Fire Protection Area.
Goals
• Minimize the impact on life and property attributable to fire through the development and
implementation of fire prevention and suppression programs.
Objectives for 2011-2012 `
• Continue contracting with Worriers Bay Fire Department to provide fire suppression and prevention
service to the district.
Significant Budget Changes
There are no significant budget changes in FY2012.
144
+ AIRPORT FIRE PROTECTION DISTRI[T
REVENUES AND
EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
+
Actual
Actual
Budget
Actual
Budget
Revenues
Property Taxes
$ 13,427
$ 13,747
$ 13,700
$ 14,361
$ 13,840
+ Interest Earnings
1,244
644
300
237
30
$ 14,671
$ 14,391
$ 14,000
$ 14,597
$ 13,870
+
Expenditures
Support Goods & Services
$ 28
$ 28
$ -
$ 18
$ 30
Transfers
12,975
13,427
14,000
13,747
13,840
$ 13,003
$ 13,455
$ 14,000
$ 13,765
$ 13,870
145
PROGRAM BUDGET SUMMARY
WOODLAND ACRES STREET LIGHT SERVICE AREA
Program Description
The woodland Acres Street Light Service Area provides construction, operation, and maintenance of street lights
on public streets within its boundaries.
Goals
• Provide street lighting to ensure a safer environment for all residents and visitors of Woodland Acres.
Objectives for 2011-2012
• Maintain and adequately fund the current street lights throughout Woodland Acres.
Significant Budget Changes
There are no significant budget changes in FY2012.
146
147
WUUULAN U ACRES STREET LIGHTS
REVENUES AND
EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Revenues
Property Taxes
$ 8,397
$ 10,287
$ 10,300
$ 10,498
$ 10,550
Interest Earnings
277
213
50
124
-
$ 8,674
$ 10,50D
$ 10,350
$ 10,621
$ 10,550
y
Expenditures
Support Goods R, Services
$ 5,215
$ 5,142
$ 6,000
$ 5,302
$ 6,020
Capital Outlay
-
4,350
-
4,530
$ 5,215
$ 5,142
$ 10,350
$ 5,302
$ 10,550
147
PROGRAM BUDGET SUMMARY �.
TRINITY ISLANDS STREET LIGHT SERVICE AREA
Program Description
The Trinity Islands Street Light Service Area provides construction, operation and maintenance of streetlights on
public streets within its boundaries. `
Goal
• Provide street lighting to ensure a safer environment for all residents and visitors of Trinity Islands.
Objectives for 2011-2012
• Maintain street lights throughout the Trinity Islands subdivision.
Significant Budget Changes
There are no significant budget changes in FY2012.
148
149
TRINITY ISLANDS LIGHTING DISTRICT
REVENUES AND EXPENDITURES
FY 2009
FY 2010
FY
2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Revenues
Property Taxes
$ 3,873
$ 4,373
$
4,400
$ 5,291
$
5,505
"
Interest Earnings
135
118
73
$ 4,008
$ 4,491
$
4,400
$ 5,364
$
S,505
Expenditures
Support Goods & Services
$ 1,809
$ 1,781
$
4,400
$ 1,840
$
5,505
$ 1,809
$ 1,781
$
4,400
$ 1,840
$
5,505
149
PROGRAM BUDGET SUMMARY
MISSION LAKE TIDE GATE SERVICE AREA
Program Description
This service area provides tide -gate maintenance to the residents ofthe Mission Lake area.
Goal
• Provide maintenance of the tide gate.
Objectives for 2011-2012
• Remove debris and maintain the tide gate.
Significant Budget Changes
There are no significant budget changes in FY2012.
150
MISSION LAKE TIDE GATE
Personnel Services
REVENUES
AND EXPENDITURES
$ 1,000 $
12
$ 1,000
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
-
Actual
Actual
Budget
Actual
Budget
Revenues
w
Support Goods & Services
17
16
700
5
Property Taxes
$ 3,676
$ 3,800
$ 3,470
$ 4,366
$ 3,470
Interest Earnings
362
265
230
157
230
PERS on Behalf Payment
10
$ 4,038
$ 4,075
$ 3,700
$ 4,523
$ 3,700
Expenditures
Personnel Services
$ 574
$ 805
$ 1,000 $
12
$ 1,000
Fringe Benefits
356
243
-
4
-
Contracted Services
-
-
2,000
-
2,000
w
Support Goods & Services
17
16
700
5
700
$ 947
$ 1,064
$ 3,700 $
21
$ 3,700
151
PROGRAM BUDGET SUMMARY
TRINITY ISLANDS SUBDIVISION PAVING DISTRICT
Program Description
This is a local improvement district created to pave the roads in the Trinity Islands housing subdivision. This district
was funded through an inter fund loan that will be paid back through special assessments.
Goal
Maintain the roads within the new Trinity Islands housing subdivision.
Objectives for 2011-2012 _
• Maintain the 428 linear feet of pavement.
Significant Budget Changes `
There are no significant budget changes In FY2012.
152
TRINITY ISLANDS PAVING
REVENUES AND
EXPENDRURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Revenues
Penalties/Interest
$ 184
$ 122
$ -
$ 334
$ -
Special Assessments
33,716
25,449
15,380
18,395
16,250
Interest Earnings
1,687
885
220
386
-
$ 35,587
$ 26,456
$ 15,600
$ 19,115
$ 16,250
Expenditures
Support Goods & Services
$ 164
$ 169
$ 10,400
$ 46
$ 12,015
Debt Service
6,949
6,082
5,200
5,177
4,235
$ 7,113
$ 6,251
$ 15,600
$ 5,223
$ 16,250
153
PROGRAM BUDGET SUMMARY
FACILITIES FUND
Program Description
This fund was established with the proceeds from the sale of Shuyak Island. The Borough entered into an
agreement with the Exxon Valdez Oil Spill Trustee Council to sell all of its rights on Shuyak Island for $42 million to
the State of Alaska. The Borough received $8 million in fiscal year 1996, $2,194,266 in fiscal year 1997, $4,000,000
in fiscal years 1998 through 2002 and received the balance of $11,805,734 in fiscal year 2003. $6 million was
utilized in construction of the Kodiak Fisheries Research Center and the remaining $36 million established the
Facilities Fund.
The purpose of this fund is to maintain the proceeds of the sale and use interest earnings to help support Borough
operations. Provisions have been established dictating that 85% of the previous years' interest earnings can be
used to pay for maintenance and repair of Borough buildings, insurance on Borough buildings, and upgrade and
reconstruction of existing buildings. Additionally, up to 50% of the total amount available in any one fiscal year can
be used toward debt service on general obligation bonds issued for facilities construction.
Since inception the Facilities fund has earned $16,849,263 in interest and has transferred $13,423,427 to capital
projects, debt service and building and grounds (property insurance).
Goal
• Preserve the principal of the fund; and to achieve a fair rate of return on our investments.
Objectives for 2011-2012
• Realize a 1.0% rate of return on Facilities Fund investments during FY 2012,
Significant Budget Changes
There are no significant budget changes in FY2012.
154
FACILITIES FUND
Expenditures
REVENUES
AND EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
+
Actual
Actual
Budget
Actual
Budget
Revenues
Building and Grounds
185,000
202,000
118,000
118,000
Interest Ea rni ugs
$ 1,337,694
$ 939,782
$ 1,000,000
$ 565,405
$ 700,000
Use of Fund Bala nee
-
-
46,577
243,933
140,000
300,000
$ 1,337,694
$ 939,782
$ 1,046,577
$ 565,405
$ 840,000
155
Expenditures
Contingencies
$ -
$ -
$ 34,041
Education support fund
-
-
-
-
100,000
Building and Grounds
185,000
202,000
118,000
118,000
40,000
Debt Service
932,000
565,595
425,000
399,000
400,000
Capital Projects
-
500,000
243,933
-
300,000
Transfers to Capital Pro.
-
-
243,933
243,933
-
Renewal/Replacement
-
-
225,603
225,603
-
Hospital Improvements
397,540
-
$ 1,514,540
$ 1,267,595
$ 1,290,510
$ 986,536
5 840,000
155
PROGRAM BUDGET SUMMARY
TOURISM DEVELOPMENT
Program Description
The purpose of this fund is to promote increased development of the tourism industry and various tourism
programs within the Kodiak Island Borough.
Goal
• Implement tourism development activities including, but not limited to, fishing, bear viewing, hiking, and
lodging,
Objectives for 2011-2012
• Fund a variety of tourism packages available within the Kodiak Island Borough.
Significant Budget Changes
There are no significant budget changes in FY2012.
156
+
TOURISM DEVELOPMENT
REVENUES
AND EXPENDITURES
FY 2009
Fy 2010
FV 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Revenues
Bed Tax Revenue
$ 86,288
$ 86,003
$ 90,000
$ 96,384
$
92,000
Interest Earnings
1,607
1,379
250
508
$ 87,895
$ 87,382
$ 90,250
$ 96,891
$
92,000
r
Expenditures
Personnel Services
$ -
$ -
$ -
$ 2,003
$
5,860
Employee Benefits
-
-
-
907
2,230
Outside Audits
-
-
10,000
-
10,000
Kodiak Convention Bureau
55,000
57,000
60,000
60,000
60,000
r
Dig Afognak
-
566
566
566
-
HistoricalSociety
-
6,500
6,500
6,500
6,500
Kodiak Maritime Musem
-
12,000
5,000
5,000
7,410
Support Goods&Services
57
55
8,184
$ 55,057
$ 76,121
$ 90,250
$ 74,976
$
92,000
157
PROGRAM BUDGET SUMMARY
FULLER TRUST
Program Description
This trust was established to fund new equipment purchases at the Kodiak Island Hospital and to make payment to
six beneficiaries. The funding for the trust came from the cash and assets of the Fern Fuller Charitable Unitrust.
Goal
Make all payments in a timely manner.
Objectives for 2011-2012
Purchase needed equipment for the hospital.
Significant Budget Changes
The beneficiaries of the trust have been paid in full. The hospital continues to receive payments from the trust.
158
+ FULLER TRUST
Expenditures
REVEN UES AN D EXPEN DfRURES
Beneficiary Payments
$ 8,500
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
r
Actual
Actual
Budget
Actual
Budget
Revenues
66,500 66,500
$ 75,164
$ 75,152
$ 75,000
Imerest Earm ngs
$ 15,476
$ 9,073
$ 5,000
$ 3,630
$ 5,000
Use of Fund Ba la nce
70,000
61,500
$ 15,476
$ 9,073
$ 75,000
$ 3,630
$ 66,500
+
Expenditures
Beneficiary Payments
$ 8,500
$ 8,500
$ 8,500
$ 6,000 $ -
+ Insuranceand Banding
164
152
-
98 -
Operating Transfer,Hospital
66,500
66,500
66,500
66,500 66,500
$ 75,164
$ 75,152
$ 75,000
$ 72,598 $ 66,500
159
PROGRAM BUDGET SUMMARY
SPECIAL PROJECTS
Program Description
This fund Is used to accumulate costs on multiyear projects which will not be capitalized.
Ongoing Projects _
1. Trails Plan
2. Subdivision, Zoning and Land Management Code Update
3. Assembly Chambers Sound System Upgrade
4. Laser Fiche Upgrade
New Projects f
L Outside review ofjob descriptions, staffing needs and salary scale.
160
Il
REVENUES
AND EXPENDITURES
Project
Project Available
FY 2012
r Budget
6/30/2011
Costs Funds Project
6/30/2011 6/30/2010 Changes
Project
Budget
Revenues
Management Code Update
$ 322,372
a Transfers in -General Fund 5 577,372
$577,372 $ $
577,372
$ 577,372
$ 577,372 $ - $
$ 577,372
Expenditures
Subdivision, Zoning and Land
Management Code Update
$ 322,372
$207,617
$114,755 $
- $322,372
Assembly Chambers Upgrade
50,000
-
50,000
- $ 50,000
Laser Fiche Upgrade
20,000
-
20,000
-$ 20,000
Trails Plan
125,000
148,707
(23,707)
- 125,000
Outside review of Salary Scale
60,000
-
60,000
60,000
$ 577,372
$ 356,324
$ 221,048 $
$ 577,372
161
This page intentionally left blank
162
Debt Service Funds
DEBT SERVICE FUND
Debt Administration
The necessity to incur debt in order to finance the capital program carries with it the obligation to manage the
debt program effectively. As a result, the level of outstanding debt and the Borough's ability to incur and repay
additional debt bear careful examination. The Kodiak Island Borough has a written debt policy in the Kodiak Island
Borough Code, Title 3- Revenue and Finance, Chapter 3.01 -Fiscal Policy, 3.01.030.
Debt Policies
The policy is used to analyze the existing debt position of the Borough and assess the impact of future financing
requirements on the Borough's ability to service debt.
Review and analysis of the Borough's debt provides a capital financing plan for infrastructure and other
improvements. Both available resources and Borough needs drive the Borough's debt issuance program. Long-
term projected financing is linked with economic, demographic and financial resources expected to be available to
repay the debt. The use of debt ratios is only one tool of many in determining a course of action and is not used
exclusively in making decisions.
Decisions regarding the use of debt is based upon a number of factors including, but not limited to, the long-term
needs of the Borough and the amount of resources available to repay the debt. The Kodiak Island Borough has a
five year Capital Improvement Program. Each year the assembly updates the program to maintain the list of
needed capital improvement priorities. Capital funds spent on projects will result in long-term economic growth
beyond the Initial capital expenditure and will in turn contribute significantly to the economy and revenue for
many years.
Legal Debt Margin
There is no limitation on the amount of taxes the Borough can levy to pay for bonds. State Code reads:
"Sec. 29.45.100. No limitations o taxes to pay bonds The limitations Provided f in AS29 45 080 -
29 45,090 do not apply to taxes levied or pledged to pay or secure the payment of the Principal and
interest on bonds. Taxes to pay or secure the payment of principal a dinterest on bonds may be levied
without limitation as to rate or amount,regardless f whether the bonds are in default or in danger of
default."
The voters of the Kodiak Island Borough ultimately determine the amount of debt that can be outstanding. The
citizens of the Borough pass a ballot question giving the Borough the authority to issue bonds to fund projects.
The Borough maintains debt at a manageable level considering economic factors including population, assessed
valuation, and other current and future tax -supported essential service needs.
163
Per Capita Bonded Debt
FY2012 Estimated
4,000
3,500
31000
2,500
2,000 - _- —
1,500 _ 4
1,000
00 1':� -�
2003 2001 2005 2006 2007 2008 2009 2010
2011 2012 '.
Net debt as a percentage of the estimated market value of taxable property should not exceed fifteen (15)
percent. Between the years 1997 and 2006 the net debt as a percentage of estimated market value is over the
two (2) percent because seventy (70) percent of the debt was reimbursed by the State of Alaska.
Net Debt per Assessed Value
4.00%
3.50% -.
3,00%
2.50%
2.00%
1.50%
1.00%
0.50%
0.00%
2003 2004 2005 2006 2007 2009 2009 2010 2011 2012
The ratio of debt service expenditures as a percent of governmental fund expenditures should not exceed fifteen
(15) percent.
164
Fund Balance
One measure of a funds financial strength is the level of its fund balance (i.e., revenues exceed expenditures). We
_ estimate that the Debt Service Fund balance will amount to approximately $22,255 at the end of fiscal year 2010.
The Debt Service balance is maintained at levels to ensure that enough money is set aside to cover the obligations
for each year.
Fund Balance
Last Ten Years
50,000
...
AIP
(100,000)
e e F F
(150,000) -
(200,000) .-
(250,000)
(300,000) --
(350,000(
Bond Ratings
The Borough's bond ratings are further evidence
of its financial strength.
Moody's
Standard
Investors Service
And Boors Fitch Rating
General Obligation, 1998
AAA AAA
General Obligation, 2000 E
Aaa
AAA
General Obligation, 2000 F
Aaa
AAA
General Obligation, 2004C
Aaa
AAA
General Obligation, 2004D
Aaa
AAA
Such rankings mean the Borough's bonds are considered to be of excellent investment quality. Having solid
financial policies and strong financial reserves are principle reasons for these excellent bond ratings.
165
PROGRAM BUDGET SUMMARY
DEBT SERVICE- EDUCATION AND HEALTH .-
Program Description
This fund was established to finance and account for the payment of interest and principal on all general obligation
debts.
Goal
• This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees
related to serial bond debt incurred by the Borough to construct schools and a new hospital.
Objectives for 2011-2012
• To meet all debt service requirements when due, thus avoiding any charges for penalties of interest.
Significant Budget Changes
There are no significant budget changes for 2012.
166
REVENUES AND EXPENDITURES
167
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Revenues
Real PropertyTax
$
-
$ -
$
-
-
$
1,481,075
Personal PmpertYTax
-
-
152,115
State Debt Reimbursement
2,146,506
2,139,628
2,151,115
2,148393
2,265,000
Interest Earnings
8,718
(2,017)
6,000
(7751)
-
Other
6,740,000
67
-
-
-
PremWnronBonds
198,235
-
-
UseoftundBalance
-
-
-
-
1,465
Transfers In
1,923,036
1,923,269
1,902,500
1,902,500
400,000
TOTALREVENUES
$
11,016,495
$ 4,060,947
$
4,059,615
$
4,043,142
5
4,299,655
Expenditures
EDUCATION
Legal Fees
$
-
$ 6,700
$
-
$
-
$
-
SupportGoodsand 5eryicea
39
1,704
21,462
-
3,200
Principal Payments
General Obligation 1998
605,000
Ge me ra l Obligation 2000 E
165,000
175,000
180,000
180,000
Ge me ra l Ob l l ga ti on 2000 F
140,000
150,000
160,000
160,000
-
Gere ralOhl lELI tlon) 2004A
350,000
365,000
385,000
385,000
400,000
Genera l O611 as if on 2004 B
435,000
445,000
460,000
460.000
475,000
Ge me ra l Cal l gati on 2009A
250,000
260,000
275,000
275,000
290A00
Refunding 2009
-
649,054
649,D55
649,056
674,310
General Obligation 2011
-
-
-
275,000
Interest Payments
General Obligation 1998
174,150
-
-
-
-
GPneralObligation 2000E
26,000
17,750
9,000
9,000
-
Ge me ra l Obligation 2000 F
31,960
22,090
11,440
11,440
-
GerleralOff, gaHon2004A
342,021
327,146
311,650
311,634
295,272
General Obl l ga Uon 2004 B
415,700
402,500
387,775
387,775
371,413
Ge re a l Oh l l ga ti on 2008A
359,417
361,460
348,460
348,460
334,710
Refundi ng 2009
-
109,589
110,220
110,219
84,251
General ObIlga0on 2011
-
-
-
346,650
Refunded Bond Costs
3,502,387
21,960
SUBTOTAL EDUCATION
$
6796,674
$ 3,292,993
5
3,309,062
5
3,309,544
$
3,549,806
HOSPITAL
0
0
Support Good, &Services
5
200
$ -
$
-
$
-
5
-
Principal -199SGOBond
595,000
-
-
-
-
Principal - 2009 Refonding Bond
-
61
635,950
635,944
660,695
Interest 1998 GO Band
170,500
-
-
Interest 2009 Refunding Bond
109,086
108,000
107,981
82,550
Refunded Band Costs
3,431,719
SUBTOTAL HOSPITAL
$
4,197,419
5 745,033
5
743,950
$
743,925
$
743,245
KARLUK LOANS
Principal
$
5,523
S 5,605
$
5,690
$
5,690
$
5,776
Interest
1,080
998
913
913
828
SUBTOTAL KARLUK LOANS
6,603
6,604
6,603
6,603
6,604
TOTAL EXPENDITURES
$
11,000,696
$ 4,044,630
$4,059,615
$4,059,615
$4,299,655
167
Sun nary Ot OWslanding Debt
(icnaal Obligation Ronde
168
OnKtandiag
FY 2012 Rcyuitenenis
Omstanding
13a1ance
Balance
MIN 1.2011
Principal
Interest
bine3U012
General Obligation
Bonk Senc,a 2004(
7.120.000
395 (AO
303,453
6.735,0130
Genet -al Obligation
Bond., Sena 20041)
8,700,000
475,000
371.413
9.225,0(30
Ganeral Obligation
Ronda Series 2008
7,215.(1()0
290.000
334,710
6,925,000
(i,ncrdl Ohligation
Ronda Scrics 2009
4.170.000
1335.000
I(6R01)
2.83y000
General Obligation
Bond, Scdcx 2011
K(M.000
275,000
346.650
7,725.000
Total
$35205.000
$17(A,000
$1.523,025
,$31445.000
168
169
GENERA I. OBLIGATION BOND. 2004 C'
RF7IREMENT SCHEDULE
2004C BOND ISSUE
I his i suc, dated Joly 7, 2004 Was issued mldera book entry system mg is'tered in the nano ol-Cede
&
Conpnny, a, Nomincc of the Depos itoty Tmst Conpany, New York, New York, the sccuotiee
depository for
the 2004 Seder (' Bond. Thi issue was nviketed by the Alaska Mnnicipal Bond Bank. Legal
opinion was
rendered by bond council. Woltlforth, Vassar, Johnson & Birch of Anchorage, Alaska. This
bond was
,tied to fund plan ning,design.and constmetionofcaplta l inprovenents to t he Larsen Bay
Schoo I. Kodiak
_
Middle School and Kodiak High School. The proceeds will also be used to develop an earthquakeevalu
at ion
plan.
Inlcrest Interest due PnncipaI dac In kat due
Fiscal year late July I July I January I
total
2012 4250% 155.817 3850)0 147.636
703,453
2013 400(1°,, 147,636 4W.000 134136
701,771
2014 4.000% 13406 415.000 130,836
704,971
2015 4170(1'9, 130.936 43500 122,136
702,971
?016 4, RK)",. 122,136 450(100 10,136
705,271
2017 4251W6) 113,136 470.000 103,501
701636
2018 4.300'., 103.501 485,000 93,194
706.695
2019 4,400')6 93.1W 510,(100 82229
705.424
2020 4.5001-,,, 82.229 530,0(7() 70.569
707.799
2021 4.50095 70569 555,0(X) 58.082
708,651
"
2022 4.h2596 58.082 580,000 45.032
708.114
2023 4 750% 45.032 605,000 31041
711.073
2024 4.800'4 31.041 635.000 15960
712,001
2025 4.800% 15,960 6650W -
I59M1
y; L308304 S 7,120.W0 b L151487
S 9.179.831
169
GUNLRAL OBLIGAl10N BOND. 201) D
RGTIRI]NUM SCI II'DIJI F
170
2004D BOND ISSUE
Thi, issue, dated
Ihceiiil c, 1.206E
wax issued underra
bookentry systemmgieteled
in the nano
ofCede 8
Conpany.a., Nominee of the
Depository [fuel Company,
New Tork, New York, The eecuntica depository
for
the 2004Sedcs
1) Bond. This
issue was marketed
by the Alaska Municpal
Bond Bank Kcgal opinion
as �.
rendered by bond
c.und, truhlConh.
Vasa[ Johnson
& Brecht of Anchomgc,
Alaska.
Interest
Interest due
Principal due
Inlem line
Piscalyea,
on,
Nov ember I
NoNembel'1
May
Total
2012
3.50%
189.863
475,M)
181.550
846,413 _
2013
3 50",,
181,550
490.(IX)
172.975
844,525
2014
4.00"6
172,975
510,0110
162,775
945.750
2015
4.00"a
162,77i
530SAM)
151175
844.950
2016
4.)",
151175
550,000
141,175
843,350
2017
4.0(Y9n
141.175
570.0011
129.775
840.950
2018
4.)°,L
129,775
595.)0
117,875
842.650
2019
450(',,
117,875
620,0)
101925
841,800
2020
4.50"s,
103.925
650.0)
89,300
843.225
2021
4.50""
89.300
675.000
74.113
838.413
2022
450°:b
74113
705.000
58.250
837.363
2023
5.0)";)
58.250
740.000
39,750
838.000
2024
5.0044
39,750
775.)0
20,375
835.125
2025
5.00"
20.375
815.0(X)
-
835.375
$ 1.633.875
$ MWAK)
$ 1444.013 $
11,777.888
170
171
GENERAL OBIIGATION BOND. 2008
RETIREMENT SCHEDULE
2008 BOND
ISSUE
Thu' issues dated
Apnl L 2008
was issued ruder
a book entry system registered in the
mmric of
('ede & company,
a% Nominee of-the Depository
Trust Company. New York, New York,
the
securities depository
for the
2008 Bund. This
issue was marketed
by the Alaska Municipal
Bond
Bank. Icpal opinion
"as rendered
by bond council.
Woltlforth,
Vassar. Johnson &
Brecht of
Anchorage, Alaska.
lntetrst
Interest due
Principal due
Intemdue
Fiscalvcar
rate
October
April
April
Total
2012
5.0W,
167355
290.00X1
167.355
624.710
2013
5.0001,
160,105
300.000
160305
620.210
2014
5,OW",
152,605
320.000
152.605
625,210
2015
5.00-'.6
144.05
335,000
144.605
624210
_
2016
5.()W%
136.230
350,M)
136.230
622460
2017
4-OW,
127.480
3700)(1
127.490
624,960
2018
4.00',,
120.080
380.000
120,080
620,160
2019
4.00-5;,
111480
400.000
112,480
624,960
2020
4.25".b
104A80
415,1100
104.480
623.960
2021
4.259,,
9.5.661
430,00()
95.661
621,323
2022
4.3754,,
86524
450.00(1
86,524
621048
2023
4.5(P,,
74680
470,M)
76,680
623,360
2024
4.7(P.'
66,105
490,000
66,105
622.210
2025
48095,
5459()
515,00)
54.5'X1
624.180
2026
490",i,
42,230
54(1000
42.230
624.460
2027
5.00°"
29W0
555.000
29.0(10
623.0(X)
2028
5.00°n
1075
5951X10
14.575
624,750
S 1.691,085
% 7.215.000
S I WL085
S 10.597.170
171
GENERAL OBLIGATION BOND. 2009 SERIES A
RET IREMFNI Si II
2009 RONU ISSUE.
Thi, issue, dated April 9,200q. ,a � issued under a hook entry system registered in the name of Cedc $ Company.
as Nominee of the Depository Trust Company, New York. Ncw York. the securities depository for the 2009 Series
I o Bond. I his issue was marketed by the Alaska Municipal Bond Bank. Legal opinion teas rendered by bond
council, Wohlforth. Vassar. Johnson R Brecht of Anchorage, Alaska,
Principal due
Intercat due
hucie'l due
Discal vear
Interest rate
All}U]t 1
2012
2.54°4
83.400
2013
3.08"6
56.700
2014
3,54".
28.900
S 4,172000 S
169,000
$ 169.000
Principal due
Intercat due
Febmary I
I'ebruary I
I oral
1.335,000
x3,400
1,501 Mo
1,390,000
56.700
1.503 400
1A45,000
29900
1.502.800
S 4,172000 S
169,000
S 4,508.000
172
GENGRALOBIJGAI I0N BOND. 2011 ST Rif A
REIIREMENI SO IF.DULF.
2011 Bond Issue
This issue, dated March], 2011. was issued under a book entry system registered in the name of
Cede & Company, as Nominee of the Depository Trust Company, New York, New York, the
securities depository for the 2009 Series Two Bond. This issue was marketed by the Alaska
Mumcpal Bond Bank. Legal opinion was rendered by bond council, wohlforth, Vassar, Johnson &
Brecht of Anchorage, Alaska.
Principal duc
I I1tew,l
I um,t duc
fiscal year
one
Septanl,crl
2012
3.000%
173.325
2013
3,000%
169,200
2014
3.000%
164,925
2015
3.000%
100,500
8016
3.000%
155,925
2017
3.000%
151,275
2018
3.500%
146,475
2019
4.000°4°
140,700
2020
4.1X1(1%
133.900
2021
4900%
126,800
2022
4.750%
119,400
2023
4.7500.
110,256
2024
4.750%
100.638
2025
4.75000%
90,54
2026
4.750%
79,975
2027
4.7500,',,
68,931
,o2s
5.125%,
56,50
2029
5.12594
43.434
2030
5.125'4°
24725
2031
5.185%
11.247
Principal duc
Interest due
March I
March I
Total
275,000
171325
621.650
285,000
169200
623.400
295,000
164,925
624.850
305,000
160,500
626,000
310,000
155,925
62L950
320,000
151,275
622.550
330,000
146.475
622,950
340,(1(0
140.700
621.400
355,(HH)
133.900
622,800
370W0
126,800
6236,00
385,000
119400
623.800
405,000
110.256
625,513
425,000
IWh38
626,275
445,000
90.544
626088
465,000
74975
621,950
485,000
68931
022,963
510,000
56.503
629.1J06
535,000
43.434
621,869
565,000
29.725
624,450
595,000
15.247
625.994
&000000
2237.678
12.475,356
173
This page intentionally left blank
174
Capital Project Funds
CAPITAL PROJECTS FUND
Capital project funds have been set up to account for projects that are not ongoing in nature, are
budgeted for total cost of the project rather than annual expenditures or expenses, and relate to one specific
activity. This specific activity is usually building something.
Many of our projects are related to education, specifically the Kodiak Island Borough School District.
Under State law the Borough must contribute a range of funds to the School District. There is a rather complicated
formula setting both the minimum and the maximum contribution that the Borough will make to the School
District.
At this time the Borough is contributing the maximum amount possible under State law to the School
District. When the Borough completes a capital project for the School District, such as a new school, the Borough
cannot give any money to the School District for maintenance, operation, or other costs relating to this capital
' project. Because of this there is no ongoing Borough expense on projects built for the School District.
We also have other projects, that when completed, will be operated and maintained by other entities. At
this time we are working on projects for both the State of Alaska and Native Corporations.
Altogether, the Borough has $134,443,129 in ongoing capital projects. This represents $9,891 in ongoing
capital projects for every man, woman and child in the Borough. These projects are within 8 different capital
' project funds.
These eight capital project funds are
Capital Projects by Fund
•Fund 410- Borough Capital Projects
0Fund ago Bonded Debt School Construction
Fund 430- state Capital Grants
Borough Capital Projects
•
Bonded Capital Projects
•
State Grants
•
Borough Capital Projects
•
High School Renovation and Replacement Project
'
Renewal and Replacement Projects
•
Landfill Projects
•
Hospital Projects
Capital Projects by Fund
•Fund 410- Borough Capital Projects
0Fund ago Bonded Debt School Construction
Fund 430- state Capital Grants
.Fund Oso- Borough capual Projects
• Fanal HS Renovation and Renewal
R Fund 469 Renewal and Replacement Pit
Fund490-Landflll6aphal Projects
Fund495-Hospital Capital Projects
175
Borough Capital Projects A
The Borough Capital Projects Fund is for projects that don't fit into the other funds, much like the General
Fund Is in relation to other funds. We currently have $1,457,741 in ongoing capital projects in this fund.
Here are some of this fund's highlights:
The Borough has purchased and is implementing a new assessing program. The program currently in use
was purchased in the early 1990's and is obsolete. The Borough did not have a maintenance agreement
for this program.
r We have several projects related to seismic upgrades to our schools. The Borough is located in the "ring
of fire' earthquake zone and having schools capable of handling earthquakes is vitally important.
Bonded Capital Projects
At this time, all of the Borough's projects funded with General Obligation Bonds are education related.
There are $28,360,115 in ongoing capital projects in this fund. On October 6, 2009, the voters approved
$76,310,000 in general obligation bond issue for the renewal and replacement of the high school. Because of this
several of our projects to update the existing school that are being funded by the 2004A and 2004B bond issue are
on hold. Some highlights of this fund are:
• The Borough is building a new high school swimming pool. This pool is in a separate building from the
rest of the high school. The total cost of this pool Is estimated to be $14,595,000. Because Kodiak is an
island, having a swimming pool is vital.
• Many of these projects are in rural villages. These villages are not on the road system and can only be
accessed by barge or air. Because of this the costs are very high. Two of our larger projects are the
construction of new gyms in Old Harbor and Larsen Bay.
• We have also budgeted $2,700,000 to improve the ability of our middle school (junior high) to withstand
earthquake damage.
Again, because all of these projects will be transferred to the School District upon completion there will be no
effect on the Borough's budget.
State Capital Grants
The State of Alaska has awarded the Kodiak Island Borough an impressive array of grants. At this time the
Borough has $7,087,493 in State Capital Grants. Large grants include $2,500,000 for paving the roads in Service
Area number 1, $2,982,345 for building design fora new Alaska Department of Fish and Game building and
$475,000 for an emergency shelter in Warrens Bay.
The Borough also has $1,700,138 in other State Grants. These an be found in the State Capital Grants
Fund.
Borough Capital Projects B
The Borough has $4,536,146 in ongoing capital projects fund in the second general capital projects fund.
$1,595,231 of these projects is education related.
176
Kodiak High School Renovation and Renewal
On October 9, 2009 the voters approved a $76,310,000 bond issue for the High School Renovation and Addition
project. We have budgeted $7,000,000 for the design work in Fy2011. The construction will take place over the
next four years and will hopefully be complete in Fy2015.
Renewal and Replacement Capital Projects
This fund is for the renewal and replacement of worn out and obsolete capital assets. This will be funded
with a loan from the Facilities Fund which will be paid with General Fund property taxes.
Solid Waste Capital Projects
The Borough has $5,612,000 in capital projects relating to our landfill. Three million dollars has been
budgeted for closing out part of the existing landfill and for expanding the existing landfill.
Hospital Capital Projects
The Borough has $6,391,830 budgeted for Hospital Capital Projects. $4,579,290 is for the design and
construction of a community health center and $1,727,540 is for improvements and maintenance on the parking
lots at the hospital. The Borough has $660,288 budgeted for rebuilding the hospital parking lot and improving
access to the hospital.
The Future
The Borough is still considering other capital projects to benefit the residents of the Borough. The project
with the most promise is a new dock in the Anton Larsen Bay.
The Borough is currently at the maximum level of projects we can manage at this time.
177
Capital Projects FY11 Amended Completed FY 2012 FY2012
Summary by Fund Budget Projects Addition, L -T -D Budget
Revenues:
410-
Borough Capital Projects
$
3,668,967
$
2,211,226
$
Fund
410-
Borough Capital Projects $
3,668,967 $
2,211,226
$ - $
1,457,741
Fund
420-
Bonded Debt School Const
28,360,515
430-
-
-
28,360,515
Fund
430
State Capital Grants
7,657,483
570,000
450
-
7,087,483
4,577,273
Fund
450
Borough Capital Projects
4,577,273
41,127
Fund
-
4,536,146
Fund
460-
HS Renovation and Renewal
70,560,000
-
-
-
76,560,000
-Renewal and Replacemi
Fund
469-
Renewal a ad Replacement Pit
2,261,897
2,175,517
2,175,517
4,437,414
490
Fund
490-
Enterprise Fund Capital Projects
5,612,000
-
-
5,612,000
Fund
Fund
495-
Enterprise Fund Capital Pro-ects
61
6,391,830
6,391,830
Total
Revenues: $
135,089,965 $
2,822,353
135,089,965 $
$ 2,175,517 $
134,443,129
2,175,517 $
Projects
Fund
410-
Borough Capital Projects
$
3,668,967
$
2,211,226
$
- $
1,457,741
Fund
420-
Bonded Debt School Construction
28,360.515
-
28,36D,515
Fund
430-
State Gpltal Grants
7,657,483
570,000
-
7,087,483
Fund
450
-Borough Capital Projects
4,577,273
41,127
-
4,536,146
Fund
460
HIS Renovation and Renewal
76,560,DD0
-
-
76,56Qo00
Fund
469
-Renewal and Replacemi
2,261,897
2,175,517
4,437,414
Fund
490
Landfill Capital Projects
5,612,000
-
-
5,612,000
Fund
495-
Hospital Gpltal Prefects
6391830
6,391,830
Total
Projects'.
$
135,089,965 $
2,822,353
$
2,175,517 $
134,443,129
178
1,130,018 $ 327,723 $-
23,145,042 5,215,473 - - -
2,387,992 4,699,491 - - - -
3,084,451 1,391,527 - - -
820,120 6,964,000 21,163,216 21,222,432 26,390,232 -
1,001,531 3.435,883 - - -
3,554,422 2,097,578 - -
5,852,153 539 677
40,975,729 $ 24,631,352 $ 21,163,216 $ 21,222,432 $ 26,390,232 $ 0
179
Pre vi 0u5
Activity
Afli m ty
AM vi ty
Aeti vi ty
Activity
Ye d rs Acti vi ty
FY 2012
FY 2013
FY 2014
FY 2015
FY 2016
1,427,666 $
30,075 $
- $
-
$
$ -
27,723,416
200,000
200,000
150,000
87,099
-
5,317,080
1,770,403
-
-
-
-
4,103,965
476,416
-
-
-
-
8,022,706
7,050,000
20,050,000
25.050,000
16,387,294
-
225,603
4,211,811
-
-
-
-
2,989,995
2,622,005
-
-
-
-
5,159,481
1,232,349
-
-
54,969,912 $
17,593,059 $
20,250,000 $
25,20,000
$ 16,474,393
$ -
1,130,018 $ 327,723 $-
23,145,042 5,215,473 - - -
2,387,992 4,699,491 - - - -
3,084,451 1,391,527 - - -
820,120 6,964,000 21,163,216 21,222,432 26,390,232 -
1,001,531 3.435,883 - - -
3,554,422 2,097,578 - -
5,852,153 539 677
40,975,729 $ 24,631,352 $ 21,163,216 $ 21,222,432 $ 26,390,232 $ 0
179
Capital Projects FY11Amended Completed FY 2012 FY2012
Fund 410 -Borough Capital Projects: Budget Projects Additions L-T-OBudget
Revenues
Interest Earnings $ 538,515 $ 273,800 $ - $ 264,715
State Grant 312,877 - - 312,877
Loan to Bayside 1,537,426 1,537,426 - -
ExxonClalmsettlementmonies 217322 217,322
ToolRevenues 2,606,140 1,811,226 794,914
Operating Transfers In:
Bayside Fire Dept 400,000 too,000
Facilities Fund 293,328 - - 293,328
Projects:
85 Village Metals $
150,000 $ - $
- $ 1501
174 Bayside Storage Addition&Engine Bay
2,211,226 2,211,226
- -
03105NorthstarSchool road/parking l of design
55,000 -
- 55,000
05025 High School Gym Seismic Upgrade
50,000 -
- 50"
08003 HS So I I Re mediad on
475,110 -
- 475,110
08004 Computer Asst Mass Appraisal/collection
400,000 -
- 4W,OOW
09001 Upgrade to NWS
184,530 -
- 184,530
09012 Phase II KHS Soil Remediation
1011,000 -
- 1O(i
400 Undesignated
43,101
43,101
Total Borough Projects $
3,668,967 52,211,226 $
$ 1,457,741
10
Previous Activity Activity Activity Activity Activity
YearsActivity FY 2012 FY 2013 FY 2014 FY 2015 FY 2016
$ 23,640 30,075 - - - -
312,877 - - - - -
217,322 - - - -
76 ,839 30,075 - -
181
293,328
-
-
-
- -
369,499
-
-
- -
662,827
$
1,427,666
$
30,075
$
9,842
$
140,158
i
49,439
5,561
-
-
- -
6,861
43,139
-
-
- -
462,257
12,853
-
-
- -
340,689
59,311
-
-
- -
181,993
2,537
-
-
-
78,937
21,063
-
-
a
43,101
$
1,130,018
$
327,723
181
naso lids: VJIage Metals reject Number'. 85 �.
Its a It 0 es on 10 on lot t an us I ru e nils in In, olherss
Esll mored
E,,P no lure ental Pn or rear, Projetl ..
Category 8adgot Ease n al wren Bal once zml-12 zmz-13 201314 2014-15 2015-I➢
ntlmlNsbatl pn 5 MOW 5 382 5 9?18 5 9,118 5 5 5 5
Land
5",-
F -„n Services - - - - - -
Con slmct,on 14DOW 1,]98 131,202 130,940 - - - -
Loulpment - 261 (262
OMcr Sermcas -
'.P, ,I,,
Overhead
Totals 5 150,000 5 9842 5 140,158 5 140,158 5 $ $ 5
COslee,nnal5-yea r progre do Non¢
San to, of Fund i ng'. Conoibuenn,,nd Possess sourness ..
Dperati ng Budget Effect'. $10,000 per yeorfrom the euJdeles ,no Grounds Fund
lona Ct 1,11, 8apide Ste/as, Addition & Engine ca, Project No mbe r'. 174
PrpjeQ D ...... tips gddl[Ion of s tar, pe __fmand ran eretryismeN'addi Gpn rI mold, un, Install sprinkler syRem in
tlas5room
Esrinot @d
Expe,d,ture taii _ Project
C....... Bridget Expenditures Bala nCc 2011 V 2012 13 2D13 14 101<16 2D15d6
rldmmistraben $ 52,846 $ 49,022 $ 3,824 $ 3,824 5 - 5 - 5 - 5 -
Land
",a Adminlzlon.” - - - - - - -
Oesig^5ervires 295,689 216,132 71,111 52,639
Construction 1,862,691 1,151338 ]1,353 11,359
"ul Pri - 58-
016er5ernces 26,860 (26,860) - Cont,Ini - - -
I inosier
Lots I1 $ 2,211,226 $ 2,143,410 5 62,816 5 67,816 5 $
"","'P"d Is Npne
source of Eu nd, ngt F,o1,,Ifeao,n ones 1. 1, fe1iso¢t 11 Isilo bon,w Me motet fom P,11n,i af,once
182
183
Project Title_
NorthStar5chool Road/Forking Lot@sign
pmjecl
Number
a 03105
Project Desm orlon:
Cesign a mnrbinetl ployground/Forkrn. ore..ad
address droinoge Issues
Ell, her (etl
Expels tore
Total Prior Vean PmIeR
Category
Budget Expenditures 8alacCe
2011-12 2012-13
201314
2014-15 201516
Abminlsvarled
$ 8,000 5 8,995 $ 19951
5 - 5
- 5
-
5 - 5 -
llLI
Site lnveaiget On
- - -
-
E""PServices
5,000 18,184-
Constu—nd,
42,000 21,87 20,263
5,561
-
-
- -
Egmpmeor
OIM1er Se nuns
- 523 15231
-
-
-
-
Canlingency
Overhead
Totals
$ 55,000 5 49,439 $ 5.561
S 5,561 5
$
$ $
Cost Beyond 5 -year
program. None
Saurce al In ing_
Interest Eomiags
Operator, Budget Effect None-Ifloclecle, complered the
SChool Drshmt will be ey,rlble)orollocupier
ontl mointenonre —1
Pwlect Titl,'.
High SChaal Gym Seismic Upgrade
lroj
Number'.
05025
Project Description'.
This project ralnfmce5thefourdahon and wools
of the Met School Gym
Estl mated
Experuj
Total Pnsit ye.. 'reject
Category
Budget Lsp e n or to has 8clarCe
2011-12 2012-13
2013-14
2014 15 2015 16
Administration
$ $ 3,189 5 13,1891
5 - $
- 5
-
5 - 5 -
Land
Site ln�e sb,a0on
-
Design SaMreS
50poa 3,614 46,386-
ConstrucOon
Egvlpreent
- 58 1581
-
-
-
OtherSe-cez
Cho t, o ge o cy
Ove r e a d
Totals
5 50,000 S fi,861 $ 43.139
$ 43,139 5
$
$ $
Cost Beyond 5 -year
pr.,ronn None
Source al Fun tling_
FEM/ Grant
0peietlo, Bud,et Elrecl
Pro, pme" wool not CbpnelhPo
emhn o
183
ProR'n tine. nlgn 4nool5'Rentedlut3un "o,' Numbed 08003
Proleatoes-pt— TeIS➢ro/ettls to cleon Me sad cold—ooleaby on olneux Jmm me.,h xnool Jucl ou 1-1
Es ma tea
Expenbltore Total lo. . r lo A Project ..
Eat"'. Budget Eepe lo, I... Balance xoll12 2012-13 zol3aa 2014-15 IN,, 16
ConStmclMRm[,In-bausc 5 5,296 5 1)5G $ 3,542 $ 3,542 $ - 5-
mr
0mlgn St-ces r`
I.—M1—o—, 465$26 46.103 5,023 S,B23 - -
IndlrcnAdmin 170 - 41. 470 - -
Art
Conn n Be o CV IAlfl 3,818 38]8
Tnlalr. $ 475,110 $ n62,25C $ 12,SS3 S 12,853 S$ $ 5
Cost gerond5-yeor erogrom 10- .�
Soo roo of Fu nal n B' Tr"J', n'l,orn me ... "oes Fund.
Operating Budget ERecl ifib prolecfw,It sot c1.o, the opemOng or S—,tl nonce costs.
Pr.,IT,11,
Gmrputo. Amutetl Mmx Appml'ol G(gll",— 1,
Protest Number 08004
`^
0.oju..Dmcdption.
ToCS-do"onewosfcofinentanl
collection computer p03rOl➢
1,1,—tea
Expenalturc
Tntal
1, or Veap Pmt etl
6atoI.,
Budget
Expe ndltums Ba1arou 2011-11
2012-13 201314
2014-15 201516
egnipmom
5 36..00.
5 97,394 5 262,686 5 59,311
5 5
- 5 - 5 -
11directAaro,n
-
- -
-
- - -
omerservittt
ofd.d
241,291 (203,295)
-
- -
cemingenev
Iolalx
5 4.O.OW
5 340,689 $ 59,311 $ 59311
5 $
$ 5
Cost Scyood 5 ycnr pm,
ITI
Nan,
1--, AFunding
Irs-f- in Jmm Ne Geneml Fond
Opuraing Budget Effect
1111, cunen[[ime our—clsoosole'smlb M 79A
IJ Mia new
11 01006 r
on, oeoe,nrruneto, .evenuce"ould In are ose av
51300,088 I, so torrent-11r—host
rods, .
184
0.oje,t Toe-
ue9.ode to NWS
Ed... II KHS SOI)Remedlatlon
Prolenrvomber 09001
P?oleo De, ,?po ,n.
mmwf—"o, so)tmo,fo-me as4.mDowelsystem
E.rmated
Eapendlwre
Total r r P.,,
11, nl9n, t,00,
Gtogoiy
eutlget E Pendlm e: Balance
zm uz
zmz-13 m13 -la z0laas z0a-16
lcu,,ent
5 35,405 5 45,405 5 (10'..)
$
5 5 5 5
I n dtre ct Ad min
C. [.gory
i OtberSed,es
149,125 136,588 12,13,
2,632
- - -
Art
$ $ -
$ - $ - $ - $ - $ -
$ -
Conti ngency
CM)m-M1o...)
- 11,392
(11397)
T1111,
5 1849. 5 1.1993 5 2,532
5 2,532
5 5 5 5
Coz[Be,dS-Year program. Id—
Sou", OI {untling'.
1.1,11Oes Fund
Operat, ng Budget Effect
$60000 per yed.--o,donce
Oo,dServlceS
31,808
)31808) - - - -
-
Coosto'cion
185
PrOlett Ltic
Ed... II KHS SOI)Remedlatlon
pmletl Number, 09012
1,,ct 0... rlptmn.
1 move mnmmhldtem dal.urrr
11, nl9n, t,00,
E,nmamd
Eepe nurture
ental poor 1—r,
vmlvR
C. [.gory
BodRer Eepuddl wrua
Balm¢' 2011-,2 202 13 1013 l4 201415
20]5 16
CM bV@n—It.-t)
$ $ -
$ - $ - $ - $ - $ -
$ -
CM)m-M1o...)
- 11,392
(11397)
to nd
-
Oo,dServlceS
31,808
)31808) - - - -
-
Coosto'cion
100,.0 35232
64.268 21,063 - - -
-
�
TechnoldRV
-
- - - - -
-
Ind,-t/Admin
-
- - - -
-
Geren[torAd
-
- - - - -
-
1-j, If ntl nRc ncY
Totals
5 100,.0 5 18932
5 1'063 5 I 5 5 5
5
cos, Bevodd S -nal p?og?n?rt
Nnna
Idol¢. nr FundlnR.
Smte amen Iron? DEED
OpcnTmB Budget Effect
Ehnrlr.1, 1,.t,-11 ,toal,ocl
dnd love... energySwing9
185
CAPITAL PROJECTS
- - 5 13,960,000
FY2011
Completed FY 2012
FY2012
Fund 420 -Bonded Debt School Construction
L
-T -D Budget
Projects Additions
L-T-OBudget
Revenues:
- - 237,918
916,886
- 916,886
25o,Do0
Interest
$
1,79,304
$ - $
$ 1,79,304
Proceeds from 2004A Bond Issue
726,569
7,520,211
- -
7,520,211
Proceeds from 200413 Bond Issue
11,050,000
- -
11,05,000
Proceeds from 2008 Bond Issue
8,000,000
8,000,000
Total Revenues/Transfers In
$
28,36,515
$ $
$ 28,360,515
Projects:
03119 High School Swimming Pool
04101 Old Harbor Gym
04102 Larsen Bay School repair
04103 Ouzinkie Gym
05002 Earthquake evaluation
05009 Kodiak Middle School concrete repair
05011 Districtwidefloor covering replacement
05012 KHS heating and ventilation
05015 High School Voc ed classroom/reclamation
D5016 East School heating and ventilation
09005 KHS Old Pool HVAC Renovation
Total Project
$ 13,960,000
- - 5 13,960,000
3,342,383
- - 3,342,383
339,883
- - 339,883
3,351,305
- - 3,351,3D5
500,000
- - 500,000
237,918
- - 237,918
916,886
- 916,886
25o,Do0
- 250,DDo
4,114,199
- 4,114,199
621,372
- 621,372
726,569
726,569
$ 28,360,515 $
$ $ 28,360,515
Im
Previous
Years
Activity
Activity
FY2012
Activity
FY2013
Activity
FY2014
Activity Activity
FY 2015 FY2016
1,153,205
200,000
200,000
150,000
87,099 -
7,520,211
-
-
-
- -
11,050,000
-
-
-
- -
a 8,000,000
$ 27,723,416
$ 200,000
$ 20,000
$ 150,000
$ 87,099 $
$ 13,808,585 $ 151,415-
3,192,085 150,298 - - - -
7,292 332,591 - - - -
3,151,443 199,862 - - - -
339,215 16,785 - - - -
143,572 94,346 - - - -
,� 767,805 149,081 - - - -
236,818 13,182 - - - -
244,221 3,869,978 - - - -
580,647 4,725 - - - -
673,359 53,210
$ 23,145,042 $ 5,215,473
187
Cm jII, tltl I
mgtl 3c6ual 1., g It VON
P I I j e It Number. 03119
w
rol.n oeatn ptmn:
ronllr.a nam.00l
Em matey r� r
F.ynrtllwa GlcRmY
al Cott E,yenml^raz
ealaute
2012 13 1,, 13 201314mla-ls
m1415
conn'nnM mf. mnlwf.m
so 329,40 5 -
s 329 ,4.
s - 5 5 - $ -
s -
Cmnrua Mgmr In -house
382,063 101,205
200]78
- - - -
-
lantl
700
11001
Ate Investigari on
- L e/6
1210]61
- - - -
- �.
�eslRn SerNms
975 2fl4 l.)14A 1fl
1339,1341
- - - -
-
Conzlrudian
30969 919 11,341.160-
l9ulpmem
35],52] 4],F03
309,944
-
Intlbc[tPtlmin
345,003 1,419
344,42E
- - - -
-
Hrt
116,939 -
116939
- - - -
-
Conlingenry
583026
583.026
Totab
$ 13,960,000 $ 13,808,585
$ 151,415
$ $ $ $
$ r
co,t e'^e -t;'. It,
none
Sowao of Wn El n g.
XCt4tt'Imllace
mR III, t EHea.
After mylelran 11111
wJl be
1-1111.11 moi,,minetl 1111, 111-1 .1 riIt
TOI1, OIO Harbor Gym& or 11'enowflnn mletlNumber 04101
vmlcn oezm pl.— mmzncl arm .ddt—nm ra n ovulemr-ae.ren
Ezt tetl hlor vea ProtectY
Cxpentl�Nr. Gtegory [.11.11 E',I'Nrez 1.1.— 2-13 20131E .1116
1gnSlm tMgmC'—u"a^t 5� 71,383 C - $ 71,383 $2f➢36841 $20 $ 520 $2 -
CamlrutlMgm[.In-M1ouse 80910 50586 30324 30324
Lantl
5i[e lnaesligation - 225 12251 - -
OrngnSeMmz 260,123 11142051 - - - - -
WnSlmclian 2910485 2,881,122 11706321 - - -
E.a.me.t 134.050 - 134,850 ll4,850 -
T-1-1ogV - - - - -
Intl,retlAtlmm 74]60 29 74.139 14,139 - - -
III" n8e.q 134,669 ll4'609 114 t,g
Taal, $3342383 4 I'll, ,I1 5 $t 51 Iyl$ $ $ $
C.118ey.ntl 5-V.a r pmg� II,-
5.orcc.fEun Ing'. 2004A1-11,1
g 3.egm Enea. Nm nPleoon orb gnn mnl be.4.,.reh.ne manmmee hr era sn..l hilmn
Project Till e: Losph 8oy5ehool Floor Fepoir Project Numbe n 04102
Project oescrl pb on vojecl wm level the snot, floors wnut I, e been cfi b,m/)erentmisememenro{ me)oundonon
im
Pdoi Ll,le
Ecn11,0ted
In.,Years prole[,
Project Number 04103
Project lJescn on on
Expenditure Category
Tool Call
Ecpend,tures Balance
2011-12
2012-13
2013-14 2014-15
201536
Construct Mgmt. Consultant
$ 5,760
$ - 5 5,760
S 5,760
5
- 5-
Eepenmmre Category
Constructpullin -house
-
3,463 (3,a63)
-
2012-13 201314 2014-15
- - -
-
Conch, Memt Consultant
5 66,756
5 B49
5 66,107
5 66,107
5 5 5
s
CanSlmtl Coal ,hi-
Lord
-
-
-
- - -
- - -
-
IaI'd
Site Investigation
-
75 (751
Site Inoesn ban nn
Beslgn Services
1&WO
3,724 14,276
14, D6
- - -
-
Beslgn Servi eez
Constructlan
288,000
- 288,.
284,462
- - -
- - -
-
Conzlrutllon
1 ul p me nt
8,611
- 8,611
8,till
- - -
- - -
-
FVulpment
TeChnology
-
-
-
- -
- -
-
Tethn.l.,,
IndlreCtAdmin
5,760
30 5,730
5,730
- - -
-
Ind,rladmin
71,362
421
70,911
Ad C41
- - -
-
Art
Art
13,83,
13,830
- - -
-
Contingency
Conti nine ncy,
13,752
13,752
13,752
Totals
Totals
5 339,883
5 /,292 S 332,591
5 332,591
$
$ 5
$
COSIBeyond 5-yearpeogmm'.
Cost Beyond 5 -year progra m:
None
N-
Source offending-
1,- of Funding'.
2004A fond year
20041 And Issue
opera n ng Budget Effect.
Operating Budget Effect'.
After.ompleron
This"c'e" will did, hcc,, mointenmte
or oeemhng
evpenses.
im
Pdoi Ll,le
OuainMe Gym Renavollon
Project Number 04103
Project lJescn on on
Cunsrmrl...,
addition
E5bmazed
Cup.Y c.,
P,o)ejt
Eepenmmre Category
Total Cost
Expenditures
Ba la me
201112
2012-13 201314 2014-15
2015-16
Conch, Memt Consultant
5 66,756
5 B49
5 66,107
5 66,107
5 5 5
s
CanSlmtl Coal ,hi-
PCASI42,764
a4,844
44,844
- - -
-
IaI'd
Site Inoesn ban nn
Beslgn Servi eez
]ll59B
184,666
p3.068j
-
- - -
-
Conzlrutllon
3W0028
2,922,933
77,145
4,Cad
- - -
-
FVulpment
10
(10)
-
- -
Tethn.l.,,
-
-
-
-
Ind,rladmin
71,362
421
70,911
Ad C41
- - -
-
Art
13,830
13,83,
13,830
- - -
-
Contingency
Totals
$3351305
$ 3,151,443
$ 199.789
$ 199,789
5 $ 5
S
COSIBeyond 5-yearpeogmm'.
None
Source offending-
2004A fond year
opera n ng Budget Effect.
After.ompleron
this gym wN
be up -teed
end yentoined by mr School onma
im
Project Title-
cortheli rmlmtron led, Project Number osom
Syolling Conn ere
Project Description'.
Emeasns, cbool)ocI"o, obu,to tltheded"'on. ground nrore,
Pmje Cl Bes C,,ption,
Repot/replace
50005fofmnnele
111, in a reit Pr. Years Pmf eat
of atm C
of Kodiak Middle School
Expend,tr, Category
Total Cost Expe ndlluree Balance 2011-12 2012-13 2013-14
Nl4-l1
1.15-16 r
Adml Til sta ti on
$ 100,000 $ 132,060 $ 132,064) $ -
Cryendl r—Gregory
Total(ar
Equipment
- 7,497 (o49t) - -
-
-
Lnglneerin85erv¢es
400,000 169,465 330535 160,285 - -
-
-
Other
raj (30,189)
ConsttuctMgmCln-house.
4405
lural,
S 500,000 $ 339,215 $ 160,785 $ 160,785 5 $
$
$
tand
Coal Beyond 5 yca r pmga in
None
Sou ran of Fund l ng.
2004A Bond Issue
OPetatng Bud,11 Effect
Tbls Pro,", wnl act all.... momtenonce or ou" Ing e,eer
oeai gn se rvlaer
a4o5
are,,,,, 11 e.
KM$ Repoit
Syolling Conn ere
Project Number05009
Pmje Cl Bes C,,ption,
Repot/replace
50005fofmnnele
enter
of atm C
of Kodiak Middle School
Estimated
Pit, or Vears
Project
Cryendl r—Gregory
Total(ar
Cvpeaditures
Balance
2011-12
20V 11 201314 2014-15 2015-16
Construct Mgmt. Consultant
5 _
5 _
5 -
$
- $ - 5-
ConsttuctMgmCln-house.
4405
lEc.2
(11994)
- - - - -
tand
Site Investigation
oeai gn se rvlaer
a4o5
12,330
(7925)
- - - -
mn,nun,on
211,0oo
115,239
10,161
81,e41
- - -
IQUIan" nl
Tem not cry
-
-
-
- - - -
IndlrectAdmm
1,996
-
1996
1996
- - -
art
Conti age 10,112 10,112 10112
food, $ 231,918 $ 143,572 5 91 $ 93949 $ $ $ 5
Coat Beyond 5- year pmgan, None
Sou¢. of Funding20044 Band laece
opeatl nB Bndget Effect In,,p,K,l ellt not andi mamrenance ar as erafrng expenses.
190
Pru,,J Tl it e: Ebor rove/!", repbremen! Prolect Numbers OS011
Pmfea oesm,non: Removol/Upmcemenrufahar,)bord—nes o[fourscnmis in the borougn
191
Protest T.11P
Esnmated
Ineryears
Project
r
Espemllnre Gleg,
Total Cost
Expend tures
Bala,,
2011-I2
2012.13
2013-14 2014-6 2.1116
with new contIN$ basedan dlshir[ s tandn",
Construct Mgmt Consultant
$ -
5 -
$
$ -
5 -
$ - $ - 5 -
Expenditure Category
ConstructMgni l muse
20,000
18,909
1091
1091
-
- - -
5 -
Lend
$ 0.642 5 - $-
ConstructMgmttn -Fume
4,154
1,677
2,322
2,322 - - - -
Srle Investlgatlon
-
-
-
-
- -
Sitelnvestigat on
Oeslgn ',"os,
-
-
-
-
-
-
-
ConstmcG on
860,"8
746,066
114,112
114,108
-
- -
_
E9wpment
Epulpment
-
4
(4(
-
-
TecbnoloSs
IndireCtPdmrn
-
-
1,044
1044 - - -
IndlreRPdm'm
6.
2,826
1,174
1174
-
- -
�
Prt
11395
15,3321
Totals
$ 2500000
$ 260818
Canbngency
32708
ti
320708
33N08
-
Tonals
$ 916,886
5 767,805
$ 149,081
5 149,081
Sou¢e of 1. me, g'.
2.In Nand Issue
a
Operztl ng Budget Elect
I I,, projett Sheard d,,r—,
.1,14, bills be a smoll omaunl
Cost Peyond 5 -Year program:
None
S0u¢e 0! Eund I ng:
20NA Band Issue
191
Protest T.11P
KHS HVAC Upgrade
Project Number'. 05012
protest OescdpLon.
repncement
often remaining
older HVAC—Ine
with new contIN$ basedan dlshir[ s tandn",
Estimated
PnorYecU
Prolect
Expenditure Category
IDtal CoA
Erpendl tures
Se lanf
2011-12 2812-13 2013 14 2014-15 2015-16
Construct Nrj (nn.. pant
5 6642
5 -
$ 4,642
$ 0.642 5 - $-
ConstructMgmttn -Fume
4,154
1,677
2,322
2,322 - - - -
r
Land
- -
Sitelnvestigat on
-
-
-
- - -
oeslgnsellees
10 3s1
-
lo,3s1
1a351 - - -
Cnnitruttion
218414
"5,140
(16,126)
- - - -
E9wpment
-
1
(t)
- - -
InrunologY
-
IndireCtPdmrn
1not
-
1,044
1044 - - -
Art
Conti ngertry
11,395
11395
15,3321
Totals
$ 2500000
$ 260818
5 130007
$ 13027 5 5 5 5
ti
Cost Beyond 5 -year grogra m
None
Sou¢e of 1. me, g'.
2.In Nand Issue
Operztl ng Budget Elect
I I,, projett Sheard d,,r—,
.1,14, bills be a smoll omaunl
191
yore.. lin e. vee-. d/ C"Iroom a¢eomoron erofen Ismi .sols
thi Ere -r i:1 n. penn;m wr 1111.11 In-oll, msa os oral e,o and non cooed nossmome
Estimated P(mryes's Pmj"t
Exp en dl fu re Care gory Tat, ILo5t Expendlm in, 5 alanc 201112 201113 2013-14 2D1415 2.15-16 �.
ConsInctsi Crum,moanl 5 125,272 5 $ 125,222 $ 125272 $ - 5 - $ - 5 -
COnstruRMgmt in house 125,249 47,284 7543J 75,437
1,n1
Site lnvestigarm n _ _ - - ••
DesBnIris s 269,673 42,852 116,821 226,821
m m,tr-hel 3,063.565 146,486 2,745.328 2745,328
E.wpmenr 118,215 21 228,188 228,188
T-fim ogy
lummed ed nrin 94,821 "111 97,249 87,249 - -
out 37,902 - "'Ish, 37,9.2
your,nt,-, 169,W2 1e9.M 169,.02
Toralx 54,114,199 5 244221 $3,695,199 $3,695,199 $ 5 $ $
Cost Beyond 5 -year program'. None
Source.1 Fmmi 21B.nd1-
Projetl Title. fast Ahou, Ins", and Ventilation Pm1eCl an her 05016
PmlectEf-uphi-gepinre"Con't Ile,
Fs"mated Rloryears Project
1,nodum. Calm y Total hell ppendlWres balance 2.11 12 2.12-13 2013-14 2014-15 2015-16
Construct Pop mL Consultant 5 22,485 5 - $ 22,485 5 (7,203) 5 - 5
11-t-erMgmL In-house IS,SD 1251t 2,893 2,893 -
ionic
Site Inveslgatlnn _ _ -
oessn5eioucs 20686 41,485 120.799 - - - _
ConsnuRion 51/,101 525292 1q,peE)-
Equipment 3
Te chn.I cs,
Inc, rect Admn 14,221 350 13,879
In 5,1/4 5,174 5,174 _
Eaneng.nry 25,8/0 25,810 25,870
T,I,I, 5621,3n 5 580,647 5 08613 5 40,613 5 5 5 5 r
Cost 6c1ond 5-ycar pmg2m: Non,
Source of Fund mg. 20044 gond Issue
Op e to ti n g p u age t cfle. r 'h" 'c" shoed"duce the school ds N
192
193
Project Title
KHS Old Per, INAC Renoo
4rOleCt Number 0i
Project h—n"n—
KHS OId Poo,
INAC Reno,
ESllLt. t1If
P,,r,1, rs
1 a't
fxpendllure Ca@gory
Total Coit
Expendfures
Balance
2011-12
2012-13
2013-14 2014.15 201536
C.-Inici Mgml Consullanl
$ 17,270
$ -
$ 17,270
$ 17,270
$
- $ - $ - $ -
ConSimdMgmUnbouse
17,270
12,987
4,383
4,383
- - - -
land
-
Sire-
Oeslgn 5e vices
-
26 525
126,5251
-
- - - -
ConsIduct—
692029
633,947
58082
14,287
- - - -
+�
Equipment
117,2701
-
117,2701
-
- - - -
Tecbnalogy
-
-
IntllreRadMIL
17,270
-
17,270
17,270
- - -
an,
Con nge ny
Totals
$ 726,569
$ 673,359
5 53,210
$ 53,210
5
$ 5 $
Cost Beyond 5 -year program.
None
Source o1 Fund, ng
2004, cord Issue
Opera]mg cudgel Effc a.
This protest shod l d reduce
the school
districts
Fri l itv costs be a minimal amount.
193
CAPITALPROIECTS
FY10Ameaded
Completed FY2011
FY2012
Fund 430, State Capital Grants
Budget
Projects Additions
L-T-DBudget
Revenues:
06006 Road Service Area Rehab and paving
2,500,000
- -
2.500000
06007 ADF&G Building Design
2.950.000
- -
2,950.000
07003 Island lake Trad
4gCOO
- -
48,000
070041narsen Bay Equipment
70,000
- -
70,000
07007 School District Computer Grant
70,000
70.000
07009Tsunami Siren, Upgrades and Additions
100.000
- -
100.000
070110uzinkie Dock Replacement
5]0,0(0
570,000 -
-
07014East PementaryScharf Scour, Upgrade
164,522
- -
164,522
08007 Kodiak Middle School Playground Equip
10,000
- -
10,000
08014AreaWlde School supplies and Equipment
130,000
- -
130,000
09002 Alaska Safe Routes to School
5,000
- -
5,000
09007 Denali Grant (for Transportation Study)
125,000
- -
125,000
C90C7DOTGrant (for Transportation Study)
100,000
- -
loo'"
10023Energy BlockGant USDeptof Energy
50,000
- -
50000
10024 stunk Village Warning Sirens
45,000
- -
45,000
10025Akhlok, Ouzinkle, Larsen Bay Village Warning Sirens
145,000
- -
145,000
1002601d Harbor Village Wanting Sums
45,000
-
45,000
10032 Women's Bay Emergency Shelter- HUD grant(Federal)
475,000
- -
475,000
Transfers In from General Fund
51,884
-
51,884
Interest Earnings
3,077
3,077
Totol Revenues/Toi.. In
$ 7,657,483
$ 570.000 $
$ 7,087,483
194
a
Previous
Years Activity
Activity Activity Activity Activity Activity
FY2012 FYM13 FY 2014 FY 2015 FY2016
2,460,471
39,529
1,865,869
1,084,131
4,194
43,806
67,829
2,171
70,000
51,159
48,841
132,852
31,670
10,000
130,000
5,Ooo
125,000
100,o00
50,00a
9,245
35,255
135,000
10,000
45,"-
-
475,000
51,884
3,077
$ 5,317,080
$ 1,770,403 $ $ $ $
195
CAPITAL PROJECTS FY11Amended Completed FY 2012 FYM12
F und4365 Capital Grants Budget projects Additions L-T-OBudget
Projects:
06006 Road Se rvi cc Area Ren an and pari ng
2,500,000 -
- 2,501
06007 ADF&G But or ng Des l go
2,982,345 -
- 2,982,345
07003 stand to ke Trai l
48,000 -
- 4$000
07004 Larsen Bay Equipment
70,000 -
- 70,000
07007 School District Computers
70,000 -
- 70.000
070091-sunami Siren, Upgrades & Additions
loot" -
- 100.000
07011 Onorkie Dock Replacement
570,000 570,000
- -
07o14East Elementary Window Seismic
164,522 -
- 164,522
08007 KMS Playground Equipment
10,000 -
- 10,000
08014 Areawide School Supplies and Equipment
130,000 -
- 130,000
09002 Alaska Safe Routes to School
6,000 -
- 5,000
Hai Island Wide Transportation Study
225,000 -
- 225,000
IM23 Energy Block Grant US Dept of Energy
50,000 -
- 50,000
I0024 Kaduk Village Warning Sirens
45,000 -
- 45,000
10025 Akhiok, Cronkle, Larsen Bay Village Warning Sirens
145,000 -
- 145,000
10026 Old Harbor Village Warning Sirens
45,000 -
- 45.000
IM32 Women's Bay Emergency Shelter- HUD grant (Federal)
475,000 -
- 475,000
Contingendes
22,616
22.616
Total State Gmnt Pro/ects $
7,657,483 $ 570,000 $
- $ 7,087,483
196
Previous ARivitY ARivitY Acivity ARivitY Activity
Years Activity FY2011 FY 2012 FY 2013 FY 2014 FY2015
197
1,035,512
1,4 ,488 - - - -
905,322
2,077,023 - - -
4,194
43,806 - - -
55,259
14,741 - - - -
28,076
41,924 - -
18,568
81,432 - - - -
150,793
13,729 - - - -
7,765
2,235 - - - -
97,039
32,961 - - -
-
5,000 - - - -
83,464
141,536 - - - -
2,000
48,000 - -
-
45,000 - - -
-
145,000 - - - -
-
45,000 - - - -
-
475,000 - - - -
22,616
$ 2,387,992
$ 4,699,491
197
mlet]1ine 1-1 le—I A,eu Fennn one roomy vmie«Nunmer. aboab
roleel Nese' pn0n. r n;, ptr=<smr'use.er.,t, C, taro, o'er any
E.ro,,d,t Fetlm,ha p , , Y,a" mole«
Category Toralmsr 6penmtnto Balznce 2o11a2 2202-13 20131420 1p-ls 2015-16 r
coonmct Mgfm Consoutam 5 $ - 5 - 5 - 5 - 5 -
ConsWRMgmtin-M1ause - 7,0]3 (7.023) - -
Land _
"'o IevesrigaLon
0e5rgn Services - 668 1196601 - -
CnnsrtuNon 959,605 1$p0, 395 1460 pP8 - -
EVulpmenr
I mJ.—t amum p9,216 (p9.e36
totals $ 2,500,000 5 1035,512 51,p6p408 p,p88 $ $
Cost B,Vond 5 out r program. 10"
Sauce.1 lour, n g. 91u1e NAl.,.
.,—ti ng Butlget El(ecC This proleR will not cl on
Pro,I T,11 eAOF&G Bur11m, Design proleR Numb, r 06Ce7
pr.,t No—,, ptIon' Design onewjaclllrytouu—""lo-do(pre, by "to Alas An Ceposrmenl of I"ul & GO -
1, e prnlee
Gp,nalwr, Cztegory T.1,1I sr E.nrnmt➢tes ou—'a 2011-12 2olb13 2.31p 2014-15 201116
mnnmR Mann-mnsult,nt 5 - $ - 5
Const—t Mg,,,t n bous, 93,A58 16297 77161
Lantf
Is, 1--1,f000n 450 A50
Ereslgn 5,.20.,5 2715255 BBtl,575 1,827,680 1.821680 _
Constm,Oon
Egwpment - -
Intllre,tttrr 39,831 - 39,837 39,837 -
Contingency 132_1p1 112,141 132,3a5
Teels 52,983345 5 905,322 53073o23 $2071,093
Cost Beyond 5 ye a r p ooRr,m None
$ ource of Wlm"Irf SaleGmnt
oper,li n68u08,1 Ill- I If." ro".ugisconsnuctetl all cansLUNan, noom(enonee ono aper inge 1111
®'
rProject
nu e
Islond rake
roll
Project number 01003
Project Description
Glend me
Rom oke lion
Ertlmalee
pomVean
Pmlect
Expenditure Category
Total Cost
Eryeneltures
fialance
2011-12
20II-13 2013 14 2014 -IS 2015-16
Construction Mgmr,Comultant
$ 1,920
$ -
$ 1,920
$ 1,920-
Construttim Mbon"In house
-
377
I3771
-
-
ste lnvemgauon
4,800
-
O,fbb
4,800
- - -
Des,gn$eMcef
41,2S0
-
41,280
37,086
- - -
Cons tmRlon
3,817
1381,1
Totals
5 4.,000
$ 8194
5 43,806
$ 43,806
5 5 $
Cost Beyond s-yeas"ll"nol
None
Source of Funding.
Slo@Gmnt
.on rating.ueget FRatl
This is o pass
through grant After the boil iS
Completed 9LM will be responslblefor mnlntenonce.
Pro,j Title'.
Ln -13, foulpmenf
Project Number: 07004
Pmled Uesolpt,.n'.
A➢oss Mmogh go,t In he 11, bf Logen Boy
Estimated
p(mryearc
Proletl
Is,nn,iore Category
Total Cost
Expenditures
dal ante
za11-lz
2012-13 201314 2014-15 z01s-16
Ad ml n l st rab.n
5 70000
5 Ss,259
5 14.741
$ 14,741
5 5 $ 5
Totals
5 79,0�
5 SS,259
5 14,741
$ 14,741
5 5 5 5
Cost eeyond 5 -year program.
None
S ondmg.
sore cont
O Per.1, ng.udget Elte R'.
'In Col of lorsenboy —11.,n,,.11
eq, comnl
and be resp. o,ble for ell opem(ing
199
Project Tl tie
School Oisbltt Computers
Project
N u in be r'. 07M7
�.
Project Description.
Slate groetfor the purchnse of
School District
compere,
Ecill—ted Prlpr yea 6
1,.,e,t
lotai Cost ExpenDjtures
Balance
2011-12
2012-13
2013-14
2014-15
2015-16 `
Hdminj5tration
$ 20.000 $ 28,076
$ 41,924
5 41,924
$
- 5 -
$ -
$ -
Contingency
Totais
$ 70.000 $ 28,076
$ 41,924
5 41,924
Cott Beyond 5 -year
progra,h None
Source oflundjng.
State Groot
Doeratine goriest Effect
None
Project fiitle ...norm S,en th"u, e/ndi Project Number: D7009
%OjeR Descuppe, Repmr ondlorrepmce aging is unhh, 5 bent
Expeudrture Elhuri Prior costs Prof. cc
us...Ory Total Cast Expe n d, to res Balance JOII-1] 2012-13 2013-14 2014-15 2015-16
( onSmtl Mgmr, Consultant $ 4,)W $ $ 4WD $ 4,000 a
Construct MgmC.n -house 4,526 (4,526) -
land
Slte InveshBat on
Des,gn Serves 96,D00 "J.. 94,900 2$432
Consbuction - 352 i311)
Equipment 12.585 )12,S85i -
mrareandmin
Contingency
j otals $ 100,000 $ 18.568 $ 81,432 5 81,432
C.If Pcyond 5 year pll"col None
sure. ofEundlnd_ Cramp.....
aper ins Budget(tfect'. This should�edure mnmre.n moj ..mo.nc
200
Vmlect tip e'. Outrnkle Dock Repla—us t Pmjecr Number', 07011
PmIeR DescM1 ptio n- A poss.Orn u.M1gmnl (o me G[y Of Ov kis )ocrep(ocemen[ of a Eark
201
Expendimus
Lstlma@tl
Pno,Yea rS
Pmlett
Pmjecl Descr. at, ort
. solute windows —11 new windows tho t It I 11 volhl.ld
eothatekes_
ExpendituR
Category
Total Cast
Expenditures
B a 1 . n so
2011-12
2012-13 2.11 A 4014-15 2015.16
2012-13
2013-14 201445 205-36
Cnn ....Rion Mgntl-mnsultan[
$ -
$ -
$
$
$ _
$ _ $ - 5 _
Conzvu<tion mgmtln bouse
90,000
9,000
51"Obs
108,347
SllelnvesM1gatmn
90 (90)
SI@Ino,"'e.bon
-
193,341
(193,341)
C.,stru Rion
149,015 136,818 12,137 ID,135
Equipment
Deslgn$emces
-
211,312
(211,312)
3fi89 95 3,S94 3,594
_
_
Totals
5164,522 5 150,793 $ 13,729 $ 13729
$ 5 $ $
Eq m pare at-
Cort Beyond 5 -year program.
None
a
Source of fund,,.
State r mnt
-
Opeatl ng B Idttt Iffir,
the scua dzha -
Intllrensot m,a
cont, ngenq
To to is
5 9D,000
$ 461,653
$ 108,342
$ 10.147
$
$ $ $
Cost Beyond 5 -year progato
None
Source ollund„g.
Slate Groot
00e2ting 6udgel Effect
All opera(operatia, ontlm
of
I
201
Prole ci TI l l e'.
East Elementary Window VygmEe
Project Number 07014
Pmjecl Descr. at, ort
. solute windows —11 new windows tho t It I 11 volhl.ld
eothatekes_
ExpendituR
fA led It—Years ro)etl
Ca[egOry
Total Cost Exlyuditrts Balance 2011-12
2012-13 2.11 A 4014-15 2015.16
ConstNttmn Mgmt Cunsultanl-
ComtruttlonMgmtln -bouse
5,663 6,101 (438)
Land
SllelnvesM1gatmn
90 (90)
Design 1,.—
6,155 7,629 (1,474)
C.,stru Rion
149,015 136,818 12,137 ID,135
Equipment
_
-
IndlreRAdmin
3fi89 95 3,S94 3,594
Contingenry
_
Totals
5164,522 5 150,793 $ 13,729 $ 13729
$ 5 $ $
Cort Beyond 5 -year program.
None
a
Source of fund,,.
State r mnt
Opeatl ng B Idttt Iffir,
the scua dzha -
201
Proletl Title= losers ellddle Slle 11011 nuM EVuiprnenl Prolecl Number 08.1
Project DesGipb On'. I'll "I'll, so Or hore newequipmentfar the Middle S[hoor Ploy]mund
lallodLLute Estimated PlimYea6 mjeR
caleyo, Total Cost Expenditures Balance 201112 2012-13 2013-14 corn -n 2015-16
C.,,IrmT Mj I.nsullant 5 5 - 5 - $ - 5 - 5-
ConsLrugMjif Eon, MEW 7,765 2,135 2,235 -
ToteIs 5 10,000 $ 77G5 5 2235 5 2,235 5 5 5 5
Cost 6erond5-year program. None
Sou¢B al Eunding'. Sateaf.ri
Operating eu tl get Effect'. the SMool OisvK[w,llberespmoible/droll opemtin9 and molnRnsi eapendlmes.
Protect title- Areowlde Yell Supplies old Ellealle"l Project Number'. 08014
Pm.... De suiptl0 m ibis p111EI is far Areowlde 4hoal suppheS ander,m ent.
Expenditum Estimated Prior Years Pmjecl
Caere, Total Cosl Erpe,,d lures Balance 2011-12 2012 13 201314 201415 2015-1ti
Co n sbutl sai Consultant $ - 5 $ - $ - 5 - $-
Admimslraron 1301000 97,039 32,961 32,961
Tatars 5 130,000 $ 91039 $ 32,961 5 32,961 5 55 5
CDs l O eyo no Sye a r p m mm: None
SD a do of Nm rl l n g. Sale of tran"o
Op era li ng 3 u it, I Hte6 IDis prn/e¢ will natclrnnge op,net as moin[enonre cos..
202
203
P,."" T, ti el
%laska Sofe Ra.11, Ed Scale'
Project Number: 09001
PmlettNUmbcc 09002
%oje¢ Eescrl,o dr¢
Pro,ect Ed srl ptlon:
safe robf, to Imam
E,nn,dr ou,
Estimated Puler Years
Project
Category
Total Cast Expend -dunes
Balance
1011 -12 2012 13 2013 la 1014 -15 1015.16
Estimated
Construct Mgmt,Consultant
$ - $ -
$ -
$ - S - 5 - 5 - S -
Construct Mgml, In -house
- -
-
- - - -
Balance
2011 -12
201213 2013 -14 2014 -15 lot, 1E
Consp, Mgmt. Consupam
AT
$ -
5 -
5
Site Invesrgadon
- -
Corso.,Mgmt,In -00usb
- - - -
-
DeslgnSeMCes
5,000 -
5,000
5,000 - - -
w
Con,Irmeout
Ela,ro,nt
- -
-
- - - - -
-
IndlrectAdmin
-
-
- - -
- - -
Cqn6n"n",
BesjBnSeu.".
-
03,464
+
-
- -
ConsWRiou
Totals
5,000
5,000
5,000 -
- - -
E9ulVmunt
Cast Beyond 5- yearprograd,
None
Source of Funding'.
State grant
Incurct Admin
Operating Budget Effect:
None
203
Project Title:
Is land Wade Tmmpml of tan SNdy
PmlettNUmbcc 09002
%oje¢ Eescrl,o dr¢
Enpcobrtu¢
Estimated
Pnoryears
Project
Category
mtal Coat
ExpendiwRs
Balance
2011 -12
201213 2013 -14 2014 -15 lot, 1E
Consp, Mgmt. Consupam
$
$ -
5 -
5
-
Corso.,Mgmt,In -00usb
-
-
-
-
- -
card
Sue, — 'ram",
-
-
-
-
- - -
BesjBnSeu.".
-
03,464
(03464
-
- -
ConsWRiou
225,000
-
225,000
41,536
- - -
E9ulVmunt
Incurct Admin
Tata is
5 225,000
5 03464
$ 141,536
5 141,536
5 $ 5 -
Costoeyend n- yearprev ^m:
Non,
Source ofrunding
score of Storks,
y
Or ea tl ng 9 of gu t Effe ct
nor, ,,,c w11
nol anon,, op, mfrog or m olnfe nonce co :n.
203
prnitenne rsmnd wme"pmporta(iarr sn,er prof¢.. Sun der: Ben"
in, ttOCSCrlpn.n
Expend, t,r pbmatea rn or Years I'd,ct
Clegory TOw!sost Expenditures Balnnc c 201112 2mb13 2013 -1a 2011 -IS 2ms16 r
tmvuR opi CUnsWdnt 5 -
COnsrruRMpmt,ln -bout¢
rand
site Investigation
Deslgn Erna— - 83,064 (8$abi)
,.Isp Rion 225,000 - 22y,000 141,536 _
Epulpment
Indlre tt Pas mm
ID[nb $ R5,000 $ 83,464 5 141,536 5101536 5 $ $
Cosr BCgond I ,,, l pr,-np Naoe
Source 0 f rend,.,,. Stoteof Aresse
Oppal, B ue,Y, Ilf,El This ruler[w
11. 1111 TiIIp Enet,, e lOCk Groat pr.i Number'. 10023
po'sc' D e s al p tl o n: Energy Blach6mnt
Expenditure Esnmared Prior Years pmieR
G legory Total Cost Expenditures Balanco 2011 -12 2012 -13 2013 14 2014 -IS 2015 -16
CnnsbuR Mgml, consultant 5 - $ 5 5
Con sWCI Mgnn,in in—p
land
Site mve5ngat0n
Des, ,,"—ps - {IXMl (2,WDI
Con strORton 50,000 - SD,BO) 48,DDD
Epunpple tit
I rd uect Ad min _
Tees ls $ SD,DOO 5 2DDO 5 41000 $ 48,000 5 5 5 5
Cos[Be"rd 5 yea in
Source of sundl.,g_
Opeaune BLKI- tEffe¢
204
205
vioiecl mle_
Xonuk"Ho"wor,rcny Saco,
Prefect Nn mbe I aooza
Project Des crl dens,
vV,,c, saeoe
E.penaitnre
Istlmaled Prior Yea is
Pryiett
a
C,"'d"
Total Cort Expenalwres
balance
2011 -12
201213
2013 la 2014 -15 2015 -16
coneo-ud .,ml, Consultant
$ - 5 -
5 -
5 -
5
COMtrotl feed, rn -house
-
-
-
-
- - -
roud
one
-
DeslgnServirei
-
-
-
-
- - -
Construction
45,000 -
45,000
45,000
-
- -
a
Equipment
"
m ourect Admin
Totals
_5_45 D00 5
5 45,000
$ 45,DW
5
5 5 5
Cost lowna 5 yeas progra rn
None
Source of Fu ri ne
"a""a ,
Operating budget Effect
After me sirens
are lesereed
the"lloge o)NOtivk
will be
respors,i fm their mulntenonce.
205
PmjeCt Ulna clo f,0"'Ole.I —EnBoy Val., Wprning Sirens e1.11tl Numben IUO25 M
Prole ct Do S Cn p l l o¢ this ,sirens
Expenditure Csu hit led Ptlor Veap Project
Category Total Cost Cxpendltures Balance 20] -12 2019 13 2013 -10 2,1 if 2O1 s -16 �•
Construct Might, Consultant -
Comtrucl Mgmi in n -bouw -
Land
Srte lnvesbgad Dn
Desgn -
1- 11,Cnon 11"Cij, - nclo O 145,000 - -
Equipment
mdl1e11 ndo-
1.1cls 5 145,000 5 5 145,000 5 145,000 5 5 5 s
Cost Be Ynnd 5 Year program'. LL
5owce Of funding'.
01 ratio¢ Butl¢et Effect
11.1111 Title- Old Harbor Vdloge WOming Sireru project eii IW26
Project Besm ptlon: Womingnren,
,spe in, Esdmated PnorYEars Pro,
Ca tegory 10[41 Cost Eyrendiwres Bal ante ZOlI -]z 2012 -13 2013 -14 2014 -15 zO1sa6
Construct Mgmi Cunsulta of 5 - 5 5 -
ConstruClMgTiin -house
Land
Sife lnvesdgadon
Design I.......
In-h ton ns,oOO 4s,WD 4s, IX1O -
Egwpmem
I ndl rectadmm _
Totals $ 45,1%10 5 5 45,000 5 45,000 5 $ } $
Cos t second S yea r prDgra Cut None
5.1111 o1 Eroding= S[o[e Gmn(
Ope r, ng Budget EFle ct afterinstolloo.n the 111, of O11 Chi unit be resons.h e fc, ME, mobtenonce
206
207
Pmj a ct Tltl e
V✓omens BOy
Em ergency Sheller
-PIU13 GmnI
Pro,rt Number ]W32
Prole ot oe s cm pt l0 n'.
Emeryenry Sheller
Expentlllure
Istlnta @d
PnoNears
Project
co tegory
Total Co,
Expe ndlm rez
Balance
3011 -1d 201213 3013 -14 2014 -15 101516
C —,tru,l .,ml, CO nS Ulta n[
$
$
Construct Mgmp m -house
-
-
-
-
food
-
Dcslgn$ervims
-
-
-
ConswRlun
475,000
-
475,00J
475,000 -
,�
Equipment
-
-
-
- -
mdlreatMo,o
Totals
$ 47s 0]0
5
$ 475,000
$ 475,00o 5
COSCaewaa5- Yea.Progr ob,
None
Source of fuming'
smle rronl
Diberating Budget Effect
—11 beo
n osl o)ler the shelter is mm Io,
207
Capital Projects
FY11Amende f
Completed FY 2012
FY12
Fund 450 - Borough Capital Projects:
Budget
Projects Amendments
L -T -D Budget
Revenues:
09015 Demo Old Chiniak School
104,000 -
- 104.000
State Seismic Reimbursement
$ 3,698,450
$ - $ -
$ 3,698,450
11001 KMS Gym Seismic Uprade
462,000
- -
462.000
FEMA
146,823
- -
146,823
Stale Grant
90,000
41,127
48,873
Total Revenues
4,397,273
41,127
4,356,146
Operating Transfers In.
10000 High School Parking Lot Esau,
486,466 -
- 486,486
Tranfer In - Building & Grounds
95,000
- -
95,000
Tranfer In - Fund 495
as n00
- _
at nrn
Projects
09010 Care Center Design Grant
175.000 -
- 175,000
09011 Auditorium Roof
883.422 -
- 883,422
09013 High School Fire alarms
243,933 -
- 243.933
09015 Demo Old Chiniak School
104,000 -
- 104.000
09016 Akhmk Sewer Line
72,800 -
- 72,800
09017 East CloseQn place) & Replace UST
66,194 -
- 66,194
09018 Middle Sch. Closchn place) & Replace USl
66,194 -
- 66.194
09019 Bom. Bldg. Power Distribution Panels
55,561 -
- 55,561
09020 Main Roar
50,059 -
- 50.059
09021 Burro . Bldg. Sidewalk and Handrail Repairs
50,566 -
- 50,566
09022 Boro. Bldg Lighting
20,835 -
- 20,835
10000 High School Parking Lot Esau,
486,466 -
- 486,486
10001 School District Small Projects
41,127 41,127
- -
10003 Emergency Measures - FEMA
1.824 -
- 1.824
10004 Panam aroff Creek Road - FEMA
11,255 -
- 11.255
10005 Alitak Rain Event - FEMA
309 -
- 309
10006 Fairgrounds General Debris FEMA
- -
- -
10007 Fairgrounds General Repair
21,992 -
- 21,992
10008 Fairgrounds Emergency Measures FEMA
56 -
- 56
10009 Middle Bay /Chiniak Rain Event - FEMA
972 -
- 972
10010 Wombed Bay SeMCe Area Debris - FEMA
412 -
- 412
10011 Bells Flats Road - FEMA
16,942 -
- 16,942
10012 ParamaroH Creek Road - FEMA
1,261 -
- 1,261
10013 PanamamH Creek Road Section FEMA
7,400 -
- 7,400
10014 South Russian Creek Road - FEMA
84,034 -
- 84,034
10016 womens Bay Rain Event - FEMA
366 -
- 366
10017 Chiniak Sol Remedlatlon
95.000 -
- 95,000
10029 Kodiak Middle School Emergency Gen.
82.661 -
- 82,661
11001 KMS Gym Soared Grant
462.000 -
- 462,000
Contingencies
119.036 -
- 119,036
Transfer to Fund 410
369,499 -
- 369,499
Transfer to Fund 420
933,009 -
- 933.009
Transfer to Fund 436
53.068
53,068
Total Borough Projects $
4,577,273 $ 41,127 $
6 4,536.146
Zion
Projecf Activity Activity Activity Activity Activity
To Date FY 2012 FY 2013 FY 2014 FY 2015 FY 2016
$ 3,740,229 $ - $ - $ - $ - $ -
- 462,000 - - -
° 234,279 - - - -
34,457 14,416
4,008,965 4]6.416
° 95.00 - - - -
95,000 - - - - -
$ 4,103,965 $ 476,416 $ $ $ $
209
150,948
24,052 - - - -
703,038
180,384 - - - -
°
34,028
209,905 - - - -
83,024
20,976 - - - -
25.494
47,306 - - - -
10,029
56,165 - - - -
°
11,210
54,984 - - - -
-
55,561 - - - -
4,956
24,003 - - - -
50.566
- - - - -
°
-
20.835 - - - -
283,114
203,372 - - - -
14.800
- - - - -
+
11,255
- - - - -
309
8,270
- - - - -
21,992
- - - - -
+
4,959
- - - - -
28.015
- - - - -
25,244
- - - - -
16,942
- - - - -
+
1293
- - - - -
9,185
- - - - -
84,161
- - - - -
366
-
s
2],233
6],]67 - - - -
82.661
- - - - -
35,783
426,217 - - - -
w
369,499
- - - - -
933,009
- - - - -
53,068
$ 3,084,450
$ 1,391,527
209
Project Ti n e'. core@nter, ce ",Groot Pln,ea NUmp 9010
Project Descriptio, '. High Shoal Fire Alarm,
Eslnnated
Expenditure Turn Priu,YedIF Pro, a,
Category Budget Expenditures Balance 2011 -12 2012 -13 2013 14 2014 -15 2015 -16
Ndntlnlro-at,.n $ - $ 24,052 5 (24,052) S - S $ - $
Lo Ed Site Investigation -
OeSignSenires -
Conslm¢ion 175,000 - 175,000 175,000
Equipment -
FaherS —ves - - - - - -
Contingency
Overhead
totals 5 175,000 $ 24,052 $ 150,946 $ 175,000 $ $ S $
Cost Beyond 5- yearprogmm'. Needs Y
Source of Funding'. State o/dlpskp Grant
ea
Tar e-
dednom,m di,,
rea mmmi,er . osov
v,ol•a Desrn Pnon.
eeea. < „drcormm ,oat
..
1,1e . is
e„dse t Isne .ri a w,e,
o o ro
or— an,<aeon
s el 117 E e,em
s - -
Land
o...
cnnmr'se meet
tis357 tie to
se,vs
11 Is - _ ••.
eem�ed
T ai.I,
s In
s s s
210
211
Project Tit C'.
Nqn 5,h..l Fire AhAm,
Project Number -o9ols
Topical Dello,ram
alsma Old Chinese 4bool
Trailed Oe S lurt, or,
.,h School Rre Alarms
Estimated
EstendlNre
Total Prior You rs
".,a,
Category
Budge, Expenditures
Balance
2011 -12 2012 -13 2013 14 Z➢14 -15 2015 -16
Administration
$ - 5 -
5 -
$ - $ - 5 - 5 - 5 -
Land
- -
-
- - -
a
S,,a Investigation
- -
-
- - - - -
OeslgnSemces
- -
-
- - -
Constru Rion
33,736
(33,736)
- - - -
Equipment
243,933 -
243,933
209,905 - - -
.,nerServices
- -
-
- - - - -
Conpngenry
Cave rb cad
292
(292)
5 20,976 5 $ $ 5
Total1
5 243,933 5 34,28
$ 2009,905
$ 209,905 $ $ $ $
Cost Be tond 5 -year
pmgrem. None
Cast Bayard 5 -year
i
Somme of Funding'.
$tote of A S"a Grain,
Source of LUntfing-
1mI, ofAlosko rPSr1
Operating Budget Effect,
Nan,
211
Project Title'.
Demo Old Criniok S,FOOI
Project Number, 09015
Topical Dello,ram
alsma Old Chinese 4bool
Estimated
Exp,nditure
lob, Prior eaR
Project
category
Budget Expenditures
Balance
2011 12 201213 201314 2014 -15 2015 -16
Administration
$ $ -
5 -
5 - $ - 5 - 5 - $
Land
-
-
- - - - -
Sltelnvestigation
- -
-
- - - - -
NiiSeMCes
- -
-
- - -
construction
104000 83,024
20,926
20,976 - - - -
Fp ✓mmeot
_ _
_
_ _ _ _
Contingency
-
- - -
Ovemead
To,als
$ 104000 5 83,024
5 20,976
5 20,976 5 $ $ 5
r
Cast Bayard 5 -year
program. None
Source of LUntfing-
1mI, ofAlosko rPSr1
211
role R T, lie= poll —,Line ralea F.cor- 09016 W
P roles Desolpt", 4Iial Sewer tine
6limatetl
tvpentlltu.. ToGI P"', y.... pmfett
c ne," rld get EependlNre, Balance 2011 12 1O 2013 -10 10 1J -0S tall 16 r
ndmmlamn0n 5 5 5
Land
Sire l oacsn ge t on
De S l go 1e I, cc
on I Iou Ill "I u,coo 2.,113 12,.n
le nl Pine It
For' I lo In Io I
Conetmnton m Hone
loot,, ency
ce-1 -J
Totals 5 11,con 5 47,306 5 47,30 5 $ $
Carl...... &year progra m'. None
Sours of lu n tlin g,
5t1 t, of TlasW Groot
Project Ti l le Fos t Close (in place) and replace UST Project Number 09017
Project Dexriptlon: East Close lln place) Andreplom UST
Estimated
Hpeadlture Total InarYears Protect
Qte gory Budget E peodlt.res BPIPnto 2011 12 2012 -13 2013 14 2014 -15 2015 16
Adminls Lotion $ - $ - $ - $ - Sr - 5 -
CMInHouse 1,650 (1,650)
Land
Site lnvesB gaeon _ _ _ _ _ -
Deslgn 5eraIr, - 7,829 (),829) - - - -
Coostrrctlan -
EQulpment 66,194 - 66,194 54,880 - -
OtherSerm[es
Cn nfingenry _ _ _ _
Ove rM1 ead 550 (SSOj
I.tals $ 66,194 5 10029 $ 56,165 5 S4,88o 5 5 S 5
Con Helead 5 yeIrped,ront None
Srurce of Pon ding. State ofAlosha Grnnt
212
213
Project T,tl e: Middle School
Once (,a pf.. and
,,June UST
Bache&
Nranch,
09018
Pro]ecl Deicr. hen Middle Scheel
Oase(,a place) and
hot.. UST
Est, mz ted
Expend) lure Total
Pdor Yea rs
Project
Category dodges,
Expe n di tares
Ba la are
2011 -12
2012
-13
2013 -14
2014 -15
201516
Ad ml ni stn t. an $ -
$ -
$ -
$ _
$
5
_
5
$ _
CM I House -
2,198
(2,199)
-
-
-
Land
Ste l nve4igatlon
a
Design Seraces -
8,63)
(8,630)
-
-
-
Construction -
-
-
-
-
-
Equipment 66,194
-
66,194
53,375
-
-
-
Other Services -
-
-
-
-
-
Wetingency
-
Overhead
382
(382)
TaUls $ 66,194
$ 11,210
$ 54,984
$ 53,375
S
$
$
$
Cost Beyond 5 -year progmni_
None
Source of FLanding.
State ofAhlka Grant
Operating Budget Effect
None
Pmjecr Title: Beneath Bldg.
Power Olsc Panels
Project
Number'.
09019
Project Description Borough Bldg.
Power Dist Panels
y
Est ted
Expenditure Total
Pdor years
panel
(Borg." Budget
Expendlwres
Balance
2D11 12
201213
201314
2014 -1;
301516
Adminlstaaon $ -
$ -
$ -
$ -
$
_ $
-
5 _
$ _
land
Srte Inwsti ga [ion
_
_
.",A,, serves -
-
-
-
r
construa,on
-
-
-
EwnPment sssm
-
55,561
11sc1
Dmereew��r
Contingency
OverM1ead
Totals $ "Cur
$
$ 55,561
$
$
$
$
$
Cost Beyond Sy ear amg—
None
Source ofFUndmg.
Stale of Alaske door[
Operating Budget Effect
None
213
Pro)eRnde god" aof Prole.. mu... e, osgi ...
prate'D esc..p.. on_ mnm1 —f
[treated
Emegoo, Tea I Pn of ream P sup
Ca[egory Budget Expendllwet Pal anre 20ll -12 2012 -]3 2013 16 2014 -15 2015 -16
sedmtvlstfavon 5 5 - 5 - 5 - 5 - 5
land - - - - - - - -
Slte In— I.,stlan
Oe5lgn Services - 3,.14 (1,014)
Construction - - 121,100 - - - - -
Equlpment SO,OS9 - 50,059 24,003
Other Sern ces - - - - - -
Contingenry
Ovefiead l93] (]9121
Totam 5 50,059 $ 4,956 t 24,003 5 z4,W3 5 5 5 5
Cott Beyond 5 -year program'. None
Source of sure,: Stateof Aloski Gmn[
PrD,eatTl[t, '. 9am.91dg- Sidewalk &Handrail Hepmrs Praea Number'. 09021
Projett DesCupdon_ Boo, Slop. 5ldepi Handrail Rupee,
Etu mated
Expenditure Tatal PhorYeare Pro ioa
Gtegory Budget ExpendLLUres Balance 2011 -12 2612 -13 2013 -14 2014 -15 2015 -16
Adinn111'ren n
toad - - - - - -
stle' -
Des,Irre "n, a,DW 2,a]6 24 24 - - - -
Cgnsbuttiee 42,566 46,990 96 (21) - - -
Epulpment - - - - -
016e15erviCet - - - - -
Conhngenc,
Ove ihead 601 (601)
Totals $ 50,566 $ 56,562 5 (1) 5 (1) 5 5 5 5
Cost Beyond 5- yearpmgm h . Nene
Source of E Unding'. Sole of Aldi Ginner
214
215
P,oie"➢tI e- Sarnugh Bid,
"'hung
Project Number 10000
vi Diett Number 09022
Project Betrotlion: Pave Parking
Lot
Estimated
Pro,I Des r, p,,Dn: eorougn Bid'.
whoa'
y
Expenditure Total
Es ti mated
Project
Category budget
E.pentllture Total
Pdv Ye an
Yo iea
2012.13 2013 -30 2014.15 2015 -16
Administrab Dn $ -
Category tludgel
Eat, enmtures
Balance
2011 -12
201213 2013 -14 2014 -15 2015 -16
CM In House -
Hdart— trati0n $ -
$ -
$
- -
-
and
Lord
site
Site Investigation -
Design seMCes -
- -
-
- - -
Design Services -
Canstmcti0n 20,835
-
- 20,835
20,835
- - -
a
E9 ulPment
203.552
-
- - - -
E9uipment -
oMerSo -11, -
-
- -
- - -
- - - -
OMerServices -
-
-
-
- - -
r
Contingemy
0 -,B,ad
Overhead
Totals
Totals $ 486,486
Co st Beyon d 5-ye a r p rog ra re
Name
$ 203.322
$ $ $ 5
a
Source of Funding:
Stole of Alosko
crone
Cost Beyond 5 yearpmgram
DPeraung tl nd,sl Bull
None
Source of Funding:
Stale of Alosko Grant
215
Protect Ti tl e'. High School Parking Lot Paving
Project Number 10000
Project Betrotlion: Pave Parking
Lot
Estimated
y
Expenditure Total
Pdor Yea to
Project
Category budget
Expe hid l lure,
ea la hire
2011 -12
2012.13 2013 -30 2014.15 2015 -16
Administrab Dn $ -
$ -
$ -
$ -
$ - $ - $ - $
CM In House -
180
(180)
-
- -
Lord
Site Investigation -
-
-
- - - -
Design Services -
-
-
- - - -
r
Construction 486r486
282,934
203.552
203,322
- - - -
E9uipment -
-
-
-
- - -
OMerServices -
-
-
-
- - -
r
Contingemy
Overhead
Totals $ 486,486
S 283,114
$ 203,372
$ 203.322
$ $ $ 5
Cost Beyond 5 yearpmgram
None
Source of Funding:
Stale of Alosko Grant
215
Project TI tle'. 50de Dlsblct Small Protects Project Numb 10001 �.
Project Description,
Estimated
FxpendlNre Total no,rYears Project
G tegDry Budget Expend ,tares Balance 2011 12 2012 -13 2013 -14 2014 -15 2015 16
Adminlstranon $ - $ - $ _ 5 _ $ _ $ - 5 - 5 -
CMInHouse 3,114 3.114 0 0
Land
Site Investigation -
Design Services
Cn nstn¢tlon 38.013 38,013
Equipment - - - - - - -
01 ervlces
Contingency
Overhead
To,, 1, 5 41,127 5 41,12 S 0 5 0 5 5 5 5
Cost Beyond 5 -year program'. None
Sousa ofFUaIiag State of Alaska Grant
0,, le 1. ac Bud eet EfteR None
Paid RLtle'. .111 rer Oeclamfl (As r. 09 MUtlslydes) Pralect on m ne 10002
Pan ea t)esnl pe no
Fs,, mates
cxpendlwa 1mal Pno,Ye:rr, rro)ec
Gtegor, audget CxV en on 1 1.1112 201213 201314 2014 -15 zm Sae
Admlmnaaa 5
C.I, IOn se 1,614 1462 (5 462) (1462)
Gnd
SP, lnve,ngaeon
pes... Se,, c"
1.21,.1 cLOn -
t4wVmenI
o&er Se or der -
Crn,ingen,y
ore oh ead
Tolalz i 1B24 5462 $ (S462) $ (1462) 5 $ 5 j
co„ second 5 -year Prs ro'. h ie
Sarrce of FUndmg. Sole o,"an'ko Grmt
216
217
Project Title- Emergency Mearemss FEMA
Project Numb 10003
Project Des crlptlon'.
Flaunted
Expenditure Total Pnoryear, Protest
Category Budget Expenditures Balance.
2011 -12
201D13 3013 -14 2014.15
2015 -16
Administration $ - $ - $ $
-
$ - 5 - $ -
$ -
CM In House - - -
-
- - -
-
Land
Site Investigation - -
-
- -
-
Design Services - - -
-
- - -
-
COnstruc6on 1,824 14,8W )12,976)
j12,976)
- -
-
Equlpment - -
-
- - -
-
Oth e r5e rv2ces - - -
-
- - -
-
,.
Conti age nry - -
- - -
-
One rbead
Totals S 1,824 $ 14,E $ 112,416) $
)13,9)61
$ $ $
$
Cost Be yond 5ye ar Beira in None
Source of Funding Slat of person; Grant
_
Operating Budget effect None
Piece It Tlila Ponomomjl Geek road FEMA
Project Numb IW04
PmjeR Distrustful
Estimated
Eapentllpue Total Pnor years Nole cl
Category Butlget Elpendltures Balance
2011 -12
2012 -13 2013 -14 2014 -15
2015 -16
Adminl5nation 5 - 5 - 5 -
5
- 5 - 5 - 5 -
$ -
CM I, House 734 734
-
Land
Site Invesdgatl.a -
-
- - - -
Design Services - -
-
- - -
-
C.Llau ion 10,366
-
E9uipu ent
-
camerServicev - -
-
- -
-
'�
Contingency
Sem nda ry Pmje tl 6s,
Re p o rG n g G tegory el 155 let
-
0- 1,aad
Totals 5 11,255 $ 11,255 5
5
5 5 5
5
Cost Beyond 5 a in rogra in None
SourceofF air g= Sbte of Alasko 6mn1
217
an .... ... I e'. Aemk FUm aNallE. Prujcar Number 15005
Project oesrnptlon:
'Is rn red
Erpendlture real Prior 1—, Proluet
Category Brasier Expenditures balance ]nil 12 2012 13 2013 1a 1014.15 mis -]e
Adml nl trillion 5 - 5 - 5 - 5 s - 5 - 5 - 5 -
C.lnHerse 309 309 D 0
tans
Sire mvesfgaron -
.er"Se-rill,
Consvraion -
Fqulpment
.fall services - _ _ _ •,
mnnneenry
overhead
]orals $ 309 $ 309 if 0 5 0 5 5 5 5
Colt vo.r III — pmgam'. None
Co.— or Rmding'. Sim [e offlosFr tract
Project Ltl e'. PoLgmunds Geneal Oebes FCMA Project Numb 10006
Project Description,
Estimated
Expenditure Coal vfor rears honest
Gtegp ry 6ua let Expenditures balance 201112 2012 -13 201314 2014 -15 2015 -15
Administration 5 - 5 - 5 5 - S - 5 - 5 - 5
SO in Hause - us (255) -
fast
Site Investigation
Design Services
Conrtropen 8,015 8,015f
Equipment _
Other Services
[ontingenty
Overhead
Corals 5 5 8270 5 (8270) 5 5 If 5 5
Cost Beyond a - yearPutm_ rvore
So race of Fu I II Stare of Alpska 10 unt
Opera p ng Budget Ellen. No0e
218
+
Protect Title:
Fairgrounds General Repair Project Numb 10007
+
FEMA Protect Numb 10008
Project Description,
Project Oescri Enid':
+
Estimated
Estimated
+
Expend l ture
Total
Pro orYeais Protect
Pro, 11
Category
Budget
Expe n it t, to Bala nc a 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16
Expenditures
Ad ma n i s tra n on
5 -
5 -
+
Ed In house
934
834 - - - -
Land
-
- - - -
site Investigation
- - - - -
+
Oesl,n Services
Land
- - - - -
-
Construction
21,158
21,158 - - - - - -
-
Equipment
-
- - - - -
Design Services
Other Services
-
- - - -
Contingency
-
- - - -
- - - -
O,emead
Equlpment
56
Totals
S 21,992
5 21,592 5 5 5 S 5 $
-
-
- - - -
Contingency
Cost Beyond 5 yea
r program_
None
Source of Forcing.
State of Alaska Grant
_
+
Totals
5 56
$ 4,9$9
Operator, Budget
Effect'.
None
Cost Beyond 5 sea r
pmgra no
None
+
So a rce of Fund l ng'.
+
Protect Title.
Polrgeards
Emergency Measures
FEMA Protect Numb 10008
Project Description,
+
Estimated
Expenditure
Total
Pro o r ye a is
Pro, 11
Category
Budget
Expenditures
Balance 201112 2012 -13 201314 2014 -15 2015 -16
Administration
$ -
$ -
5 - $ - S 5 - $ - $ -
+
CM In House
309
309 - - -
Land
-
-
- - -
Site Investigation
-
-
- - - - - -
+
Design Services
COnstrucOdn
-
4,650
- - - -
Equlpment
56
56 56 - - - -
+
Otter Services
-
-
- - - -
Contingency
-
-
- - - -
overhead
+
Totals
5 56
$ 4,9$9
$ 365 $ 56 5 $ 5 $
Cost Beyond 5 sea r
pmgra no
None
+
So a rce of Fund l ng'.
State cf Alaska Gant
219
Project nt e'. Mlddre eoy /CMmax Horn event FEMA Project Numb l(i
Project Description'.
Estimated
Expenditure TcCi Pnar Yen I, Project
Category Bridget Expendllure, Bala n,a 201112 2012 -13 2013 14 2014 -15 cent tin �.
Admillocarion $ - $ $ - $
CMIncurve
Lord _
Site Investigation
Design Services -
Construction 172 26,192 125,210) (25,210) - -
Equipment _ _ _ ••
OMerSP,sI
Contln,,,ry -
Overhand
Tarals $ 922 $ 28,015 $ (25210) $ (26210) $ S S 5
Cast Beyond 5 -ye a r p on g,a nu None
Source of Fund,,,, State ofAlorks Grant
Protest Title'. Wumeny Bny Servlce Area Debris FFMA Project NUnib 10030
Project Description
Estimated
Expenditure Total Price Yen is Project
Category Butlget Expenditures Balance 2011 -12 201213 2013 -14 2014 -15 2015 -1b
Ann, nlstranon $ - $ $ _ $ $ _ 5 - $ 5 -
CMIn House - 359 (359) (359)
lanit
Site Investigation
Design
Ccnstrurjlon 412 24,835 Ise 473) (2r,149) - - - -
Epu.pmert
Other services -
Conlingenry
Overhead
Total, $ 412 5 25,244 5 ( 2 4,e32) 5 (2s 5071 5 5
Cost 3e youd 5 -ye ar ,,,v n. Nan,
Source of Funding Star, o)Alasko Grant
220
Praina fit e Bells Flats Road FCMA Project Numb 10011
Project Days co pnAn'.
221
Estimated
LxpendiWre Total
PrlprYears Fire'ct
+
Category Budget
Expend tures Balance
2011
-12 2012 -13 2013 -14 2014 -15 2015 -16
Administration 5 -
5 $ -
$
- $ - 5 5 $ -
CMInHause 1,564
(3)
La nd
Site investigation -
- -
- - - -
OeslgoServ¢es -
- -
- - - - -
Nnstroctlon 15
15,375 (0)
(o) - - -
,379
E9ulpmenr
-
Ca er Seromi, -
-
Contingency -
- -
- - - -
Deli
Totals $ 16,942
$ 14942 $ (3)
$
(3)
r
Cost Beyond 5 -year program'.
Na"
Source of Funding_
Star, of Aunts, Grant
Dpi ng Budget Effie R-
None
221
ProjeO Ti tie Pmmmam(f Creek Food FEMA Pm)ectNumb 10012
Project Description'
Err
matcd
Expenditure Total Prloryeaa Pro.etl
Category Budget Expenditures Balance 201112 2012 -13 2013 -14 2014 -15 2015 -16
Administration -
CM In House 1,261 1,293 (29) (29)
Out
Site l nvesugabon
Declgn cervices
Construction
Equipment
Olher Services
Contingency
Overhead
Totals $ 1,2n1 $ I 293 5 (29) 5 (29) 5 $ 5 $
Cost Beyond 5year pmgrsm: None
Source of Funding: State ofAlosko Grunt
Project Title: Pooammoffbeek Fondriolfon FFEA Project Numb 10013 _
Project Descupliom
strutted
Exxon d,I e Total PrarYeare Pmje. ct
Gteyory Bridget Expenditure, Balanm 2011 -12 2012 -13 2013 -14 2014 -15 2015 16
Adinumsnation 5 $ $ Cut In louse 845 846 1) t)
Land
5l to
Design smarts
Co nstm ctmn 6 "", 8,339 (1 Errs) (1,784)
Equipment
Olber Services
Contingency
Ovuibead
To la,s $ 7r00 $ 9]85 $ (1785) $ 15785) $ $ S $
Cost Beyond 5 yeu r regrsm. Npne
So a rce of Fu nd l ng: State of Alesko Grunt
Op e raH n g B U d net E9 e None
222
223
a
P1,111 Title South Fustian
Codes, Rood FFMA
Project Numb 10014
Project Descdptio¢
Elpa ed
Expend tore Total
Pa., yen
Project
Category Budget
Expenditures
Balance
2011 -12 201213 2013 -14 2014 -15 2015 -16
Adion,11a,dan $ -
$ -
S
S - S - $ S - S -
CMInROUZe 2.830
2,830
o
(121) - - - -
Land -
-
- - -
Site Investigation -
-
-
- - - - -
Design Services -
-
-
- - - -
Construction 81,204
81,331
)137)
- - - -
Equipment
-
- - - - -
Other Services -
-
-
- - - -
Contingency -
-
- - - -
Overdead
Totals 5 81
S 84,161
S (127)
$ III21 5 5 S 5
Cost Beyond 5- yearprogram:
Non¢
Source of Funding.
State of Alaska Grant
_
Ooeratlne Budget ERelL
None
223
a
Prole Cl Pill,- warrens Bay Haan EUent FEMA PmjecIrj 10016
Project Description
Fstlmatad
Expendltore Total Prior You Project `
Category Budget Fxpendl turns Balance 2011 -12 20213 2013 -14 201415 2015 -16
Admlin L,tlon -
CMInHour, 366 366
Land
Sit, Inre,tlgatlon
Design Seraics
Construction -
Equipment
oroerserv;tet
Contingenry
OverFead
T."ls 5 366 5 365 5 $ 5 5 S 5
Cost Beyond 5- yearpmgramu None
5ourm of FUnding'. State cfAlaska Gmnt
Pro, It TI r le Chloral RhaaI Sai Nemedmtipn Pro l e 11 N P rare C 10011
R nIe cL Descrlptlom Chanmk Schnoa li HemedmOn,
6Om a red
ExpendRUre Tall Pro, Years Pmje ft r
Cate 6o ry Dud get Crpe n it I 25 Balance 21)11 19 2012 -13 2013 -14 2014 -15 2.11 la
Adml n l s tra non $ - $ - 5 _ $ 5
Lantl
Lire my...... Don -
D,zlgnservices
Construction r"Iro) n,233 67,767 61,]62 - - -
Eatnpment
Dye maid
In tail 5 ss,000 5 nzsB 5 62J6r 5 b7261 t 5 5 5
muBeyona Sycar progra n. None
So urce If lumn -g_ Sr ofv of AluSkn G mnl `
224
225
Prole Ct Tll l e:
Hodiek Middle R hoot Emergency
Genera to r Proje Cl Np orb 30029
Pmfe¢ Description:
Prnlee oe —,py —,
rea
Estimated
Espy n d l tore
Total
Pr, or ye a re
Probe 11
w4141
Category
Budget
Espy, a dl to re
Balance 2011 -12 2012 -13 201314 20415 2015 -16
B,dg,t
Ndon ItOl,
$
$ -
$ - $
Le ntl
Slre lnvesdganor,
-
-
- - -
5 -
Dezl gn Se MCes
11,060
11,058
2 0 - - - -
comultant
C.- Ilao"co
10,466
70,466
(DJ - - - - -
6.147
E9ulpment
land
-
-
Other Services
-
-
- - - - -
Contingenc,
t rao
-
(h,h.)
-
Overhead
1,135
1,137
(2)
-
Totals
5 82,661
S 82,661
$ D 5 0 5 $ 5 5
Otherc- 1- 1— Ertpemez
4,073
1,112
?961
2961
Cost Beyond 5 year
pmgam:
None
Saufce at Nntling:
Shn" of GaSko Grant
OPePr SenACes
-
Operan ng Budget Effect
None
cnm�neenry
-
-
-
225
Pro se T� 11 e.
I., gym lan,
rvam6 11.1
Prnlee oe —,py —,
rea
E,menm rare
Tonl
w4141
�legnry
B,dg,t
E.p•na mrea
Balant
p 1.12
m12 -1B yet, -1 rola.ls 2o1s -16
ndml rn,ra con
5
5 -
5
$ -
6 - $
comultant
8,141
-
X,142
J47
6.147
land
-
-
- -
n
"', Sy,e,v,n
t rao
21,064
(h,h.)
-
- -
Cont—don COnbact
418,2.
-
418,261
022
22,941
78,022 - -
Otherc- 1- 1— Ertpemez
4,073
1,112
?961
2961
OPePr SenACes
-
cnm�neenry
-
-
-
-
- - -
Ore�M1ead
lallh
2,929
2,929
2929
r
Tatala
$ 462000
$ 35,784
$ 426,2]6
$ 2,059
$ 92,D59 $ $ 5
m.t fiennd5 ear arnEram
Nnne
r
snuim nr Ponding_
sale ofamsla mvnr
Onn�an no XUdaet Effem
Nnnr
225
Capital Projects
FY11 Amended
Completed
FY 2012
FY12
Fund 460- Kodiak HS Renovation and Addition
Budget
Projects
Amendments
L -T -D Budget
Revenues
Sale of Bonds
$ 76,310,000
$ -
$ -
$76,310,000
Interest Earnings
250,000
250 000
Total Revenues
$ 76,560,000
$ 7
$
$76560000
Projects:
10021 Kodiak High School Renmetion and Renew
76,560,000
76,560 000
Total Borough Protects
$ 76,560,000
$
$
$ 76560000
226
Project
To Date
Activity
FY 2012
Activity
FY 2013
Activity
FY 2014
Activity Activity
FY 2015 FY 2016
$ 8,008,544
$ 7,000,000
$20,000,000
$25,000,000
$16,301,456 $ -
14,162
50,000
50,000
50,000
85,838
$ 8,022,706
$ 7,050,000
$20,050,000
$25,050,000
$16,387,294 $ -
820,120 6,964,000 21,163,216 21,222432 26,390,232 -
$ 820,120 $ 6,964,000 $21,163,216 $21,222,432 $26,390,232 $
227
"inert title Koe;ox N;gn School Renwors, and fie Yerat PmieRrvumbeo 10021 4
Pigea Oescrl ponr Hepmc AOliYarllrm roof
Expenditure Es, mated anor Yea rs Fr01eR
Gte.... Total Budget Expenditures Balance 2011 -12 2012 13 2013 -14 2014 -15 2015 -16
Conamction MBmt b $ 2,296,800 5 - $ 2,296,800 5 $ 757,944 S 79,944 $ 780,912 $ -
'andPnrctiaseros6
S lie ln... art ri on 100,000 - 100,.00 75,000 75,000 - -
Der, SeN¢es 6,024,800 697,839 5,326,961 3,218.281 - -
Construction 55,123100 55,123,200 2.950,840 18,190,656 18,190656 18]41,088
E9ul Current 3,828,000 - 3,828,000 3,878,000 -
01striR4dminpverb 4,593,600 122,281 4471,319 33/,0]9 1,194.336 1,240,272 1,240,27 -
Nt 165,600 765,600 - - - 765,600 -
CCntrngenry 3,828,000 3,828,OW 382,800 995,280 1033,560 1,033,560
,.tall $ 76,560,000 $ 824D0 $75,739,880 $6,964,000 521163,216 521,222,432 $26,390'37 $
Cut' Be,dn05- v11,pmeram None
Sam— of running hold I'll, _
Operauu, Budget Effect rtsbould tat beo molennhadds, In a,,,
228
Capital Projects
FY11 Amended
Comp /eted
FY 2012
FY12
Fund 469 - Renewal and Replacement Projects
Budget
Projects Amendments
L -T -D Budget
Revenues:
Property Tax
$ -
$ - $
84,000
84,000
Transfer in - Fund 450
53,005
-
-
53,005
Facilities Fund Loan
2,208,892
2,091,517
4.300,409
Total Revenues
$ 2,261,897
$ $
2,1]5,51]
$ 4437414
Projects
10037 Borough Building New Roof
1,190,020
-
-
1,190,020
11002 East elemntary Generator & Building
780,133
-
-
]80,133
11003 Ch'miak Remove UST
]4,]51
-
-
]4,]51
11004 Ahkiok Teacherage Rehablliation
44,441
_
44 ,441
11005 Borough Building Combustion Air Fan
21,637
-
-
21,637
11009 Karl Remove UST
91,515
-
-
91.515
11010 Karl HVAC Controls
59,400
-
-
59,400
12001 Bore Bldg & East Extenor Paint
269,499
269,499
12002 Port Lions Remove UST
82,220
82.220
12003 Boro Bldg New Receptacles
63,10]
63,107
12004 Bona Bldg Return Air Duct for 2nd floor
270,459
270,459
12005 East & Peterson Flooring
738,504
738,504
12006 KMS Elevator Controls
51,840
51,840
12007 Larsen Bay HVAC Controls & Equipment
546,487
546.487
12008 Main Remove UST
69,401
69,401
Loan Payment
84,000
84,000
Contingencies
Total Borough Protects
$ 2,261,897
$ $
2,1]5,51]
$ 4,437,414
230
Project Activity Activity Activity Activity Activity
To Date FY 2012 FY 2013 FY 2014 FY 2015 FY 2016
$ - $ 84,000 $ - $ - $ - $ -
,. - 53,005 - - - -
225,603 4,074,806
$ 225,603 $ 4,211,811 $ - $ - $ - $
231
804,084
385,936
- - - -
140,466
639,667
- - - -
4,079
70,672
- - - -
-
44,441
- - - -
-
21,637
- - - -
545
90,970
- - - -
52,357
7,043
- - - -
-
269,499
- - - -
-
82,220
- - - -
-
63,107
- - - -
-
270,459
- - - -
-
738,504
- - - -
-
51,840
- - - -
-
546,487
- - - -
-
69,401
- - - -
-
84,000
- - - -
$ 1,001,531
$ 3,435,883
$ $ $ $
231
Project Tl tie'. 1. hoof Fpmcere", Project Numb 10032 �.
Project De Sen Psi on: Rem ove undcpound Storage tank
let, mated
Cvpend t-, total In -Yea s Project
Category Budget F,phoditures Bdldnce 201112 2012 -13 2013 -14 201415 2015 -16
scorn — starch, $ - 5 15,221 5 (15,221) 5 - 5 - 5 - 5 - 5 -
5b, lnvestlgation
Oeslgn Sero ces - 20,138 (20138) - - - -
Construcran 1,19(IN0 268,725 421,295 385,936 -
F9unpment
I'll I 11,mte,
.,,,lend
joins 51,190,020 S 804,084 $ 385,936 5 385,936
Cos[Br,anci Syear P,r, m: None
SOnrm el tnnding monpom me Fnnhresfnna to be en,dnffe,ne Property m..es
Oe -1,ne eudeet elect None
Project Lltle the, tlememy 66nemYe and Building Project No mir 11W2
RViea Iles rn on'. mronSrPCt ogeneromr ul East eem enro,rschool i
Estimated
IypIIdllwe Te21 Pr,OrYears Proje¢
Catogo,y Budget Fryendlwres Balance 2011 -12 201213 201314 201415 2015 -16
Pdmrist,ion e 41,460 $ 18,605 5 22,855 5 22,855 5 -
I-ri
Site Investigation
Oesl gn Services 41,460 113 766 (11.306) - - -
Construction 691,000 B,rIs, 682,905 616,825 - - - -
Other Services
Contingency o "1 - 6,276
Ose,lmad
Ioal1 5 280,196 $ 140,466 5 639,730 5 639,230 e 5
Cost',,hnd S -year ho, , Non,
Snwce Or FOnding' loonfmrn the lonliNer ford to be pmd off w,th p,neerly loxes
ppera lint Budget Elf, Ct None
232
233
Project Title-
rnrmox Nemove UST
Pmfe Ct Number: 11003
Project
noblest De s .nation
Femooe uneergmuna 4moge mole
Project Description'.
flebulld AlMiok
Teochemge
Estimated
Expenditure
Total anrrYears plate 't
Estimated
Category
0uit get ES, it r, Balance
2011 -12
2012 -13 2013 -14 2014 -15 2015 -16
Administration
$ 5,000 $ 3,762 $ 1,238
5
$ -
Protect
rand
- -
-
- - - -
,�
Site Investigation
- - -
-
- -
201213
Design Services
5,000 - 5,000
Administration
- - - -
S -
C.11tmItibn
64,251 317 64,434
-
- - - -
Equipment
- - -
- - -
Site investigaram
-
OlherServices
- - -
-
- - - -
- - - -
Contingensy
- -
69,156
- - -
-
Overhead
- - -
_
-
-
-
-
totals
$ 74,751 $ 4,079 $ 70,67
5 69,156
$ - 5 $ 5
-
-
Cost Be yo no 5 -year
ppogra m: None
other Services
-
_
-
-
- -
So urre of F U rd. n g'.
Lops from the FaciStles fund to
be and off with
property tares
233
Project Title
Ahkiok Temchage rehabilitation
Project
Number'. 11004
Project Description'.
flebulld AlMiok
Teochemge
Estimated
ESpendlttlre
Total
PM1OrYea r,
Protect
Category
Budge,
ErDendlNres
Balance
2011 -12
201213
2013 -14 2014 15 2015 -16
Administration
$ -
S -
$ -
$
$
- $ $
mind
Site investigaram
-
-
-
-
- - - -
Design Services
-
-
-
-
- - -
Construction
-
-
-
-
- - -
Equipment
-
-
- - -
'�
other Services
-
-
-
-
- -
Contingency
44,441
4.441
44,441
- -
Overhead
+�
Totals
5 44,441
$
$ 44,441
$ 44,441
$
$ $ $
Cost Beyond 5 -year
program'.
Nunn
+
Sour, of Funding'.
Loan from the Frili[
@s fund in
be pmaaffwith
pm0erty
nixes
233
Project ntl e: eorongb eulmma Caroni Aa as, Project rvum OCr. 11005 �.
Project oescdpnon'. Repm[e inesdmg Combustion ab /on
Estimated
kepe nit lte re Fatal Priioryeta Project
Category Budget 6111endl Inter Balance 2011 -12 2012 -13 201314 2014 -15 201516
Ade, anstra ti on $ 5 5 - 5 - 5 - 5 - 5 - 5 -
tand
site Investigation
Design Services
Construction
Equipment -
OtherServices
Contingent, 21,637 - 21,637 21537 -
Overhead
Totals 5 21,637 5 $ 21,637 $ 21,637 5 5 $ 5
Cost Beyond 5 -year program_ Non,
Source of Funding. arrlom the ercibues)rnd robe print off as orb property taxes
Operating Budget Effect None
Pr.,T Title'.
Krduk Remrve us,
littlest Number'. 11009
PmjeCl Oesvlptlttn'.
flemore untle rgmunnts(omge took
Estimated
Expentlpure
Tmal ptloryears PrgeR
G to Krry
Budget Exile nit LLU res Balance
1611 12
2012 -13 2013 -14
2014 -]S 2015 -16
Ad minlstmimn
5 5.000 5 69 5 4931
5 4,931
5 - $ -
5 5
and
_
Sae lnvexbgabttn
-
oemgnseralces
"Pran s,000
s,000
-
-
conslruttion
assn 476 81,039
a1,03,
- -
-
E,-,ment
otbe r Serves
-
ConbnBenry
OveiBead
1o1a1 s
5 92,515 5 sss 5 90 970
5 90,970
5 5
5 5
Cost Beyond', se o r
progre in Nwr
Scrr,ce at Fund,
mailer, 111, 111111— fruit tou,in
deffusla,b
pe.ry taxes
f
234
Pro, at Title_ Borough Belding and 1.11 CIeml., I Eerie, linbng Protect NU rob 12001
Prat a ct D s of an On- color these two buildings
Estimated
Eepe n of l l u re Total Proryea11 PmfeR
Cre legory Budget E.pend cures Balance 20011 -12 2OUa3 2013.14 2014 -15 2015 16
edminlstrallon $ 14,153 $ - $ 14,153 5 14,153 $ - 5 -
land
life -
oeslgn services - - - - -
Construct— 235,685 - 235,,315 235,885 - - - -
Equlpment 2,667 - 7,661 7,661 - -
otner5ervicel - - - - - - - -
COnlingaoq 11,19P - 11,194 11,194
. -,head
Totals 5 269,499 $ 5 269,499 $ 269,499 5 $ S 5
Cost Beyond 5 -year program. None
loam, of form., '. an, roars lb,lay,hoo, fund an 6e stud try wia0 p,op1rry 1re5
235
Proji i It le
Koduk HVAC[0571111
Project Number. 11010
PrgeCt oessnptlom
iCastlO'
Estimated
Eepen6,to re
Iii l
PnorYea rS Project
Category
Budget
Exp e n di to re Ba la oel
2011 -12
2012 -13 2013 -14 201615 2015 -16
-
Land
-
- -
-
- - -
-
Ste l nvesti gallon
-
- -
-
- -
0eslgn Services
-
-
-
- - - -
Construc0on
59,400
52,357 1,043
-
- - - -
Equipment
-
-
-
- - -
011-Services
-
-
-
- - -
Contingency
-
- -
59,400
- - - -
. -,head
Totals
5 59,400
$ 52,351 $ 7,O43
$ 59,400
$ $ $ 5
Cost Beyond 5 -year
program'.
Ndne
Source of Funding '.
loan from the cm ilities fund ro be
sold of/ with
proper lv 1x11
Pro, at Title_ Borough Belding and 1.11 CIeml., I Eerie, linbng Protect NU rob 12001
Prat a ct D s of an On- color these two buildings
Estimated
Eepe n of l l u re Total Proryea11 PmfeR
Cre legory Budget E.pend cures Balance 20011 -12 2OUa3 2013.14 2014 -15 2015 16
edminlstrallon $ 14,153 $ - $ 14,153 5 14,153 $ - 5 -
land
life -
oeslgn services - - - - -
Construct— 235,685 - 235,,315 235,885 - - - -
Equlpment 2,667 - 7,661 7,661 - -
otner5ervicel - - - - - - - -
COnlingaoq 11,19P - 11,194 11,194
. -,head
Totals 5 269,499 $ 5 269,499 $ 269,499 5 $ S 5
Cost Beyond 5 -year program. None
loam, of form., '. an, roars lb,lay,hoo, fund an 6e stud try wia0 p,op1rry 1re5
235
"e'r, ➢Ilea on, hu,cU Is",ounastoroge T.ak Hemovol pmlettNUmb 11.1 �.
Project Des cn p lion: Remove UST
Estimated
Eependlto2 Total Pna/yeala Project �.
Calegory BOdgel Eapendltures balance 2011 12 2012.13 201314 2014 -15 2015.16
adorn— stration $ 2,331 $ - 5 2,339 $ 14,153
Land
Site mvesegatlon - - _ _ _ _ �•
Design Services 4,318 831. -
COnstmcllon 71 65 - 711961 235,885
Equipment 7 Pee
omer se ro, ces - - - -
Conlingency 3.598 - 3,598 11,714
Overhead
Totals 5 82,220 5 5 82220 5 269499 5 5 $ 5�
Co 5 l B e yo n d 5 so a r p to g re m: None
$a a rre o/fl n dmg: moehrmn..ronnnes fond be be prod off wrm prrperty-ores �.
rat a ca T.l l e: OOrougb 9uilding New Ree epl urlvr PrOlecl rvumb 12003
Projett erscr.,.- Reef.. elea... ... ,ploeles
Estimated
Evpendi ure Intal PSorYea Is Project
Category Budget Lxprn dl to res balance 2011 -12 2012 -13 2rj 14 201415 201516
Administer tlOn $ 1,795 5 - 5 1,795 $ 14,153
Land
Site
Design 5ervi ces 3,314 33]4 - _ _ _
COnStmction 55,236 55,236
Equipment - - 7.661 - -
011, S-occe,
Conlmgency 2762 - 2762 11,794 _
Cre rpood
totals 5 63,107 $ S 63107 5 269499 S
Cost Beyond 5 year prog, m= None
Source of Enmm-g= lure ham the vaorreafund to be poldlf wdeptaqettyme-
236
237
Project line:
BS Sn,b Building return Air Ernst
Pralect Numb
12044
Inj Desciption
to mesele alyducton2ndfle.,
of
BOrouallseleing
estimated
Expe ndltu re
Tell
Pno111a6
Pmjett
c "'.re
6o dg. t
Espeodnure s
Pe I n n ce
20.22
2.1213
2013 -f4 2014 -15 d.11 f6
Adminlstratlon
$ 7,433
$ -
S 7,433
$ 14,153
Land
S.,a lnvesngatlon
-
-
-
-
-
DeslgnSeMCes
22,872
-
22,872
mnstrnctlon
228, /18
228,718
235,885
-
- -
Ed h is me j
-
-
-
7,667
-
- - -
r
otherServices
-
-
-
- -
Contingenry
11,436
-
11,436
11794
-
- - -
Eyerhead
Totals
$ 270.459
Cost9eyond 5 -year
progre ni
None
Source at Funding_
Loon from the facilities
fund to be
paid off with
property foxes
y
o p era 1. n g B ad get Eftect:
None
Project Title'.
Ea119 Peterson Flooring
Prolerl Numb
L2005
y
Project Description'.
To replace fluorin
g of Eas t odd Pete6on
Elementary S,hood
E 54 ma to it
Expemlmre
meal
PdorSoais
Proiecc
Category
Budget
Expenditures
B. l adbe
2011 -12
2DI2. 13
2.13 -14 z.14 -ls 2015 -16
Administration
S 43,809
5 -
5 43,809
$ 14,153
$
-
Land
-
-
-
-
-
- - -
Site inve .gat on
-
-
-
-
-
-
Design 5ervices
31,551
37551
-
- - -
CDn53ruttied
625,951
-
625,851
235,885
-
- - -
Equipment
-
-
-
7,61
OThe, Services
-
-
-
-
- -
Contingenry
31,293
-
31,293
11,794
Doernead
Totals
$ 138.5.
$
$ 738,504
S 269,499
$
5 $ S
Cost Beyond 5 -year
program'.
So.e
Source of Funding;
teonfrommeldp,hlesfan
d to be
Lord Jf wrtb
property uses
nneme If B rdeet E(fe
a:
Nooe
237
'r oleCl Title'. KM]Elevolor Capons Project Nu at 12W6 _
ProleR
'IT"' pb on'. 'a 1111-1 el'111111pe or Eall lremnmry 511,11
cremated
,,ad, 'a" Total vn,ryeao co" C, _
Category gu dg, r Expo n dl r we5 Balance 2011 -12 2012 -13 201314 2014 -15 211516
Admlmstratlon 1,475 5 $ 1,475 5 14,153 -
I, at
Site
De51Hn 5e MCes J,722 - 1,112
Construction 45,324 - 45,314 235,885
gnuipmenl - - - 7667
oWerservices
Cola nge nev 2,205 - 2,265 11.754 - -
wemead
Total, 5 51,840 5 5 51,840 5 269495 S 5 $
Cast toyond 5 -year program: None
Source of funding_ 1ponfro,n the TOC;ure.],nd to be eomo/ /wrtn property mots
Pa,,I1 Title'. Main 11detgroun15m,oge ante Project N,mn 12008
Project Description, rorepmre ardelground Shia, told at EOS Etemmry _
Estimated
Expenmtnm Total Prior Years ProleI
Category Budget Ex e n it r to re Balaa 2011 -12 201213 2013 -
l4 zma -s 2E11 16
edmiI 5 1974 5 - 5 i97a 5 14,153 5 - 5 - 5 - 5 -
Lair
Sneln -1 ,rwn
Deergn Seances 3,645 - 3,145
Consvuftie, 60,)x5 60,7x5 23i
E",,In,nt - - - 1,661 -
OMer5ervices
Conongpncy 1E37 - 3,037 11,79a
OverM1tad
PIT, I, $ 69,401 5 $ 69,401 5 269,499 $ $ $ 5 .�
Cost Beyond 5- sea rpre,aI mole
sou me of l and ing'. Loon /,o,n the Eonlmesfond to be pore off wit? property 11x,5
238
240
FY11
FY2012
CAPITAL PROJECTS
Amended
Completed
FY 2012
L -T -D
Fund 490 -Ente rprise Funds Capital Projects
Budget
Pr j ects
AdddCO s
Budget
Revenues:
Loan Payable ACWF 505031
$3,000,000
$ -
$ -
$3,000,000
Loan Payable ACWF 505041
2,612,000
2,612,000
Total Revenues /Transfers In
$5,612,000
$
$
$5612000
Projects:
165 Landfill Closeout /Leachate Treatment
$3,000,000
$ -
$ -
$3,000,000
07013 Landfill Lateral Expansion
2,612,000
2,612,000 M
Total State Gran t Projects
$5,612,000
$
$
$5612000
240
Previous
Years
Activity Activity Activity Activity Activity
Activity
FY 2012 FY 2013 FY 2014 FY 2015 FY 2016
- $
- $ -
760,096
$2,989,995
$ 10,005
2,612,000
$2,989,995
$2,622,005 $ - $ - $ - $ -
$2,794,326
$ 205,674
$
- $
- $
- $ -
760,096
1,851,904
-
- -
53,554,422
$2,057,578
$
$
- $
241
Project 1ple. Landfill oasenuodeachate r.enm,em Project Number'. 165
Prole cl De s In Fb or cons burr lei,i ronba hulloing ona mulnnge at !ne Landfill.
Expenmlure EceFill I'd In.rvea rs Project
Category Total cost Expenditures Balance 2011 2012 -13 2013 le 2014 -15 101516
Adml nlstaeon 5 35,000 5 57,311 5 (22311) $ Site Invelblal rr Design Services 350,000 507,553 (157,553)
(cu"I'mr —, 2,615,000 2,227,724 387,276 205,674
Equipment - 1,738 (1,]38)
Other Services
Totals =$3,000,000 5 2,194,326 $ 205,674 5 201 $ $ $ 5
Fuji Beyond 5 -year progam. None
Source of Funding. 11.11 GmN a,,d l.,a
Operatlnis Budget Effect Nnnr
Project lltle'. Lard(l) Lorain Expoosl.e Project arm 7013
Proletl Dc1rnpoor Te extend the landfill
Expend0ure Estimated Prior Yea rs Project 1.
(l legacy Tutal cost Expenditures Balance 201112 201213 201314 2014 -15 2015 -16
Adm l N Sra rlon $ 112,000 5 34,991 $ 77,009 $ 17,009 Site Investigation -
DeslgnSerNces 1,000,000 725,105 214,895 274,895
(misbncann 1,500,000 - 1,500,000 1,590,000
Equipment -
orhei5ervices _
Totals $2,6111000 $ 760A96 51,851,904 $1,851,904 $ $ 5 $
Cost Beyond 5 -vea, program'. None W
sporce of funm ng_ store GrnnI and L...
242
Revenues:
FY11
$
Kodiak Island Health Care
FY2012
CAPITAL PROJECTS
Amended
Completed
FY2011
L -T -D
Fund 495 - Enterprise Funds Capital Projects
Budget
Projects
Additions
Budget
Revenues:
$ 1,727,540
$
Kodiak Island Health Care
4,369,290
- - 4,369,290 `
Miscellaneous
505,000
- - 505,000
Interest earnings
-
- _ -
Transfersin
$6391830
$
General Fund
295,000
- - 295,000
Facilities Fund
522,540
- - 522,540
Transfer - Hospital
700,000
_ _ 7Cl 6
Total Revenues/ Transfers In
$ 6,391,830 $
830
$ $ 591,830
Projects
03112 Hospital access and parking phase I and II
$ 1,727,540
$
- $ - $1,727,540
05021CHC Architectural Engineering
4,579,290
- - 4,579,290
Transfer to Fund 450
85,000
85,013c,
TomlStote Grant Projects
$6391830
$
$ $6391830
244
Previous
Years
Activity
Activity
Activity
Activity Activity
Activity
FY2012
FY 2013
FY2014
FY2015 FY2016
4,054,455
314,835
228
482,514
-
-
- -
22,258
-
295,000
-
-
-
- -
397,540
125,000
390,000
310,000
- -
$ 5,159,481
$ 1,232,349
$
$
$ - $ -
$ 1,645,447
$ 82,093
$ -
$ -
$ - $ -
4,199,575
379,715
-
-
- -
7,131
77,869
'
$ 5,852,153
$ 539,677
$
$
$ - $ -
245
Select Title_ Hospital Access andfeceng Phoze loud] Project NOntber: 03111
Project Descrl ptlm Conshucf new aaess from Femnof Sure, Construct donor's, bandlmp and public parking.
Expenditure Istlmaled ".or Ye.11 Frog"
Category .,It call omeadltues Balance 2011 -12 201P13 2013 -14 201415 2015 -I6
Adranull ctlon 5 127,374 $ 51,160 $ 76,214 $ 34,539 5 - 5 _ $ 5
Site lnvestlgatl0n _ _ _ _ _ -
DeslgnSeN¢es 99,692 141,367 (41,675)
Constru11on 1,1.,474 1,452,920 47,554 4 {554 - - -
Equipment _
Iomlt $1,727,540 5 1,645,44/ 5 82,093 $ 82,093 $ 5 5 5
Cost Beyond 5 -year prngra m_ Non,
Source at Funding'. 'ca,ria,, Fond /Great '�•
Ooeratine Benner Rten- mane
Project Ti n e: ac amuectnrol Engineering Project rvam be r: 05o21
Project Description: Design of new Community HealthCenter
Expenditure Estimated Priorygars Project
Category Total Cost Expenditures Balance 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16
Administration $ 5 58,776 5 (58,776) 5 - $ $ -
Sirelnce4igatiDn - 7,786 (7,786) - _ _ ••
Deslgn ServrcP% 250,000 51,249 198,751 137,243 - -
Construction 4329,290 4081764 247,526 241,063 - - -
Equipment
Totals 54,579,290 5 4,191 $ 379,715 5 378,306
Cost Beyond 5 -year program: None
Source of Funding: 50tc from the Facilities Fund, 50% from the Kodiak Health Care Foundation
OF, rating Budget EfjecC After cemplegon the later will be elected be PPS.dence Heretical
246
247
Protect Titl e.
Haspttol Care
Cen[er Oeslpn
Project Number 09010
Project Dr,coptlon
(ancepNOl planning
rnd deslgn/nrr
new mre center
Eepend,t.0
Estimated
Pro orYea,
Pmlect
Category
Total Cost
Expenditures
Balanc 2011 -12
201213 201314 2014 -15 2015 -16
i
Con,rucl— .111nHouse
$ -
$ -
$ - 5 -
$ - $ -
I.ne
S, In—nganon
-
-
-
- - - -
oe :yen
-
Consirvc0on
85000
81000 77,869
- -
Eprlpment
-
r
InJI2tl Ann, - stranrn
-
7,131
(7,131)
-
Proletl CrnLnge nCy
Io(als
$ 850W
$ 7,131
$ 77,869 $ 77,869
$
i
Con Beyond Syea�pmgra m.
None
5orrre Of ln,d mga
GenP.1Ir"d
247
This page intentionally left blank
248
Enterprise Funds
249
ENTERPRISE
FUNDS
+
Included in the Enterprisefunds
ofthe Kodiak Island
Borough
are solid waste management,
the
hospital, the
Kodiak Fisheries Research Center and 911 services
Enterprise Funds Recap
+
Hospital
Solid waste
Enterprise
Kodiak Fisheries
911
Enterprise Fund
Fund
Research Center
Service
Total
Fair nni ng Net As Sets
$ 5,011,782
$15,219,819
$ 10,358,328
$ -
30,589,929
+
Revenues
Disposal Fees
2,159,654
2,159,11
Rents and Royalties
720,000
1,612,650
2,332,650
+
PERSon Behalf Payment
30,000
30,000
Metal Receding
76,653
76,653
+
Customer Charges
50,000
50,000
Interest Earnings
50,000
5,000
55,000
Transfers In
13,500
66,500
80,000
Total Revenues and Transfers In
2,329,807
786,500
1,617,650
soi
4,783,957
Total available Funds
7,341,589
16,006,319
11,975,978
50,000
35,373,886
Expenses
waste Disposal
2,329,807
-
2,329,807
_
Personnel Casts
-
5,000
339,691
2,500
347,191
Contracted Services
-
-
47,400
47,400
Dorm Facility
-
-
44,500
44,500
Depreclsoon
884,180
744,420
1,628,600
Debt se rvice Interest
-
43,525
292,250
335,775
r
Other
10,000
701,143
711,143
Total use of Funds
2,329,807
942,705
2,122,004
50,000
5,444,516
Est. Net Assets 6 /30/2012
$ 5,011,782
$15,063,614
$ 9,853,974
$ -
529,929,370
249
PROGRAM BUDGET SUMMARY
MUNICIPAL SOLID WASTE IMSWI COLLECTION AND DISPOSAL
Program Description
The Kodiak Island Borough manages the solid waste collection services with a private contractor and
provides waste disposal and limited recycling services for the residents and commercial generators located on the
Kodiak road system. Residents and commercial waste generators may also deliver solid waste such as garbage,
household hazardous waste, construction debris, scrap metal, asbestos, used oil and medical wastes to the baler
facility.
The Engineering /Facilities Department is responsible for the administration, operation, and maintenance
of the baler facility and landfill area. The landfill is operated in compliance with federal, state, and local
regulations and guidelines.
Goal
• To provide cost effective, environmentally safe waste collection, disposal, and recycling services for the
generators located on the Kodiak road system. To strengthen the Integrated Solid Waste Management
Policy, required by the State, by following the hierarchy of:
(1) Waste Source Reduction
(2) Recycling
(3) Treatment: and
(4) Disposal wherever economically feasible.
• Achieve solid waste diversion goals of 25% by 2012 and 50% by 2020 in accordance with the Borough's -
Strategic Plan.
• Establish improvements to solid waste collection system in accordance with the Borough's Solid Waste
Management Plan.
Objectives for 2011 -2012
• Implement and manage the long- term contract for collection.
• Establish a plan for next steps in progression toward Solid Waste Management Plan goals.
• Guide design of lateral expansion.
• Search for funding sources to augment local funds needed for closure /post closure and expansion •-
expenses.
Significant Budget Changes
Starting July 1, 2010 the Borough will no longer bill or receive collection fees for the collection of solid waste. We
will no longer pay an independent contractor to collect solid waste. Alaska Waste will now be responsible for all
solid waste collection on the road system.
There is an increase in the budget to keep pace with landfill operating costs.
250
MUNI CI PAL SO LID WASTE
REVENUES AND
EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Revenues
Collection Fees
$2,4]],134
$3,143,638
$2,742,ODO
$ 8,332
$ -
Penalty /Interest on Collection fees
14,458
13,279
10,000
82
-
'+
Mlscel la nexus
593
163
200
-
Administrationfees
78,206
82,805
80,000
-
-
Operabngtransfers
6,450
13,500
13,500
-
-
+
PERS On Enna If Payment
-
25,095
-
14,704
30,000
Disposal Fees
894,694
1,010,389
1,026,680
2,284,963
2,159,654
Penalty /Interest on Di s pos al fees
383
348
2,517
-
+
Interest Earnings
164,193
111,199
60,000
5],]21
50,000
Metals Recycling
149,015
87,931
12,000
88,135
76,653
Transfers in
13,500
13,500
y
Useof Fund Balance
69,272
-
TOTALREVENUES
$3,]85,126
$4,488,347
$Q013,652
$2,469,954
$2,329,807
Expenditures
was to COl l ecti o n.
Contracted Services
$1,515,039
$ 1,621,116
$ 1,585,000
$ -
$ -
Support Goods & Services
19,634
19,064
20,000
-
+
Waste Disposal:
Personnel Services
451,311
493,813
476,050
431,704
532,000
Employee Benefits
263,083
301,237
290,126
295,503
382,110
+
Contracted Services
187,969
275,876
252,000
111,446
216,000
Contributions
10,876
13,207
13,500
5,688
33,800
Support Goods & Services
1,193,678
1,287,911
1,012,650
531,669
568,925
+
Capital Outlay
-
-
-
251,009
5,000
Closure /Post Closure
3]4,]16
317,852
Depreciation
265,431
270,488
364,326
280,516
274,120
TOTAL EXPENDITURES
$3,907,021
$4,282,712
$4,013,652
$2,282,251
$2,329,807
PERSONNEL
FY 2009
FY 2010
FY 2011
FY 2012
Position
Environmental Specialist
1
1
1
1
Baler /Landfill Specialist
1
1
1
1
w
Baler Operator 11
2
2
2
2
Baler Operator
3
3
3
3
TOTAL
7
7
7
7
PERFORMANCE INDICATORS
FY2009
FY 2010
FY 2011
FY 2012
Actual
Estimated
Estimated
Es tl ma red
Total Solid Waste Di s pos a 1, Tons
+
(MSW, SI a dge, AS des tos, C &D)
14,580
14,896
Ba l ed W a ste, to ns)MSW)
10,527
10,846
Scrap M eta l s, recei ved, to ns
282
260
+
Asbestos, cubic yards
218
230
`does not'mclude white goods (appliances)
251
PROGRAM BUDGET SUMMARY
Program Description
On April 22, 1997, the Kodiak Island Borough leased the Kodiak Island Hospital to Providence Health
System in Alaska. The hospital is now known as the Providence Kodiak Island Medical Center to reflect the
partnership. The lease payment made to the Kodiak Island Borough is $60,000 per month. This money will be
used to pay the debt on the Kodiak Island Hospital.
The main source of revenue for this fund Is from the lease payments made by Providence, which totals
$720,000 per year. Another source of revenue is provided by the Fern Fuller Trust. For FY2011 we are budgeting
$66,500 from this source.
Goal
• This fund accounts for the accumulation of money for payment of principal, interest, and fiscal agent fees
related to serial bond debt incurred by the Borough to construct the Providence Kodiak Island Medical
Center.
Objectives for 2011 -2012
• To meet all debt service requirements when due, thus avoiding any charges for penalties or interest.
• To purchase replacement equipment.
Significant Budget Changes
There are no significant budget changes for 2012.
252
HOSPITAL ENTERPRISE FUND
REVENUES AND EXPENDITURES
253
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Actual
Actual
Budget
Actual
Budget
Revenues
I nteres t Ea rni ngs
$
9,639
$ 9,639
$ 10,000
$ 12,924
$
-
ProvidemeLease
720,000
720,000
720,000
660,000
720,000
Use of Fund Balance
-
-
235,855
156,205
Operating Transfers In
66,500
66,500
66,500
66,500
66,SOO
TOTALREVENUES
$
796,139
$ 796,139
$1,032,355
$ 739,424
$
942,705
Expenditures
Employee Salaries
$
5,220
$ 5,220
$ -
$ 5,000
$
5,000
Employee Benefits
166
166
-
-
-
Support Goods &Services
842
842
10,000
-
10,000
Depreciation
929,555
929,555
867,980
868,240
884,180
Facilities loan
51,752
51,752
46,375
46,375
43,525
Operating Transfers
-
-
-
-
-
Contribution
108,000
108,000
108,000
108,000
-
TOTAL EXPENDITURES
$
1,095,535
$1,095,535
$1,032,355
$1,027,615
$
942,705
253
PROGRAM BUDGET SUMMARY
KODIAK FISHERIES RESEARCH CENTER
Program Description
The Kodiak Island Borough is the owner /landlord of this state of the art fisheries research center. This R
facility is managed, operated and maintained by the Engineering and Facilities department of the Borough. The
Kodiak Fisheries Research Center (KFRC) houses a multi- agency research team committed to the preservation,
enhancement and management of the North Pacific and Arctic marine ecosystems. In addition, the KFRC contains a
public interpretive center that provides an educational and interactive overview of Kodiak Island wildlife, marine
life and through graphic display panels, interactive computer programs and videos, a topographic map of Kodiak
Island, a touch tank with live tide pool creatures and a 10 foot diameter aquarium featuring local marine finfish,
shellfish and other marine organisms.
The main source of revenue from this facility is in the form of lease payments. The major tenant of the -.
facility is the National Oceanic and Atmospheric Administration (NOAA) and its subsidiary, National Marine
Fisheries Service (NMFSh as well as the State of Alaska's Department of Fish and Game.
Goal
To provide a world class research center for use by the National Marine Fisheries Service (a division of NOAA),
the Alaska Department of Fish and Game, and the University of Alaska School of Fisheries and Marine Science.
Provide an interpretive center to enhance the public's knowledge, understanding and appreciation of the rich
diverse ecosystem surrounding the Kodiak Archipelago.
Objectives for 2011 -2012 '-
• To minimize the vacancy rate of leasable space in the facility.
• Work with tenants to create flexible space for futu re research grants. '-
• Clean (pig) the Intake lines on a tri- annual basis.
• Administer the federally funded seawater chiller and heat recovery project.
• Acquire a redundant saltwater vertical turbine room.
Significant Budget Changes
There are no significant budget changes for 2012.
254
+ KODIAK FISHERIES RESEARCH FACILITY
Expenditures
REVENUES
AND EXPENDITURES
RESEARCH FACILITY
FY 2009
FY 2010
FY 2011
FY 2011
FY 2012
Personnel
Actual
Actual
Budget
Actual
Budget
+
Employee Benefits
92,214
112,901
112,815
Revenues
125,664
123,101
+
Support Goods & Services
7,197
PEES on Behalf Payment
$ -
5 8,090
$ -
$ 5,883
$ -
. Interest Earm ngs
84,871
56,887
10,000
27,700
5,000
Rents and Royalties
1,598,310
1,602,685
1,597,030
2,012,864
1,612,650
Useof Fund Balance
236,513
292,250
575,542
-
504,354
+ TOTAL REVENUES
$1,683,181
$1,667,662
$2,182,572
$2,046,447
$2,122,004
255
Expenditures
RESEARCH FACILITY
Personnel
$ 201,827
$ 225,460
$ 216,350
$
224,531
$ 216,590
Employee Benefits
92,214
112,901
112,815
125,664
123,101
+
Support Goods & Services
7,197
6,198
15,000
3,719
10,000
Depreciation
711,612
631,123
744,420
631,927
744,420
Debt Service Interest
377,300
350,788
350,787
236,513
292,250
_
Janitorial
50,131
50,573
50,300
49,143
55,700
Heating
179,380
165,494
185,000
222,471
195,000
Electrical
167,133
151,801
200,000
156,244
180,000
+
Plumbing
115,622
101,523
119,000
19,439
161,000
Air Conditioning
1,267
36
10,500
765
5,500
Elevators
2,797
1,222
2,500
2,187
3,000
+
Miscellaneous
75,704
82,880
84,000
67,744
90,943
Building Repair and Maint
2,752
21,902
48,700
4
-
+
Subtotal
$ 1,984,936
$ 1,901,901
$ 2,139,372
$1,740,351
$2,077,504
DORM FACILITY
+
Heating
$ 10,263
$ 9,161
$ 20,000
$
9,306
$ 15,000
Personnel
$ -
$ -
$ -
$
1,113
$ -
Employee Benefits
$ -
$ -
$
$
707
+
Electrical
4,133
4,908
9,000
5,751
10,000
Plumbing
4,131
5,212
5,500
8,328
6,000
Contracted Services
450
-
+
Miscellaneous
5,989
6,398
6,500
6,420
11,000
Bldg Repair /Maim
2,200
-
2,500
TOTAL
$ 24,516
$ 25,679
$ 43,200
$
32,075
$ 44,500
+
TOTAL EXPENDITURES
$ 2,009,452
$ 1,927,580
$ 2,182,572
$ 2,122,004
PERSONNEL
Position:
FY 2009
FY 2010
FY 2011
FY 2012
+
Maintenance Engineer
1
1
1
1
Receptionist /Interpretive Speci
all st
1
1
1
1
+
Mai ntenance Coordi nator
0.2
0.2
0.2
0.2
Receptionist
0.5
0.5
0.5
0.5
255
PROGRAM BUDGET SUMMARY
911 SERVICE
Program Description
This program is funded solely by a levy on individual phone lines in the area served. This levy generates
approximately $5,750 in revenue each month. The program provides for maintenance of an enhanced emergency
response call -in system. The system hardware (located in the City of Kodiak dispatch center) instantly displays _
owner and address information from the phone number calling 911. This system ensures appropriate and timely
response to anyone calling, even when they are incapable of conversing with the dispatcher. The Community
Development department is responsible for maintenance of the mapping that supports the E911 system.
Goal
• Provide quick and efficient emergency service to all service subscribers.
Objectives for 2011 -2012
• To maintain an enhanced 911 telephone system that provides emergency response to callers.
• To ensure that local street addressing supports enhanced 911 system operations.
• To explore expansion of the system to additional geographic areas in the region; and additional
emergency notification options.
Significant Budget Changes
There are no significant budget changes in Fy2012.
256
n 911 SERVICE
257
REVENUES AND
EXPENDITURES
FY 2009
FY 2010
FY 2011
FY 2011
FY
2012
Actual
Actual
Budget
Actual
Budget
Revenues
Interest Earnings
$ 38
$
38
$
Customer Charges
52,654
52,654
50,000
53,040
50,000
TOTAL REVENUES
$ 52,692
$
52,692
$ 50,000
$ 53,040
$
50,000
Expenditures
+ Allocated Salaries
$ 3,000
$
3,000
$ 2,500
$ 3,000
$
2,500
Contracted Services
39,621
39,621
47,500
49,961
47,400
Support Goods & Services
422
422
-
79
100
+ TOTAL EXPENDITURES
$ 43,043
$
43,043
$ 50,000
$ 53,040
$
50,000
257
This page intentionally left blank
258
Appendix
APPENDIX
STATISTICAL INFORMATION
The Kodiak Island Borough lies at the western border of the Gulf of Alaska, about 40 miles south of the Kenai
Peninsula and approximately 200 miles south of Anchorage. Nearly two - thirds of the Borough lies in the Kodiak
Archipelago. One -third of the Borough is on the Alaska Peninsula across the Shelikof Strait from Kodiak Island. The
Borough encompasses 7,130 square miles, making it slightly smaller than the State of Massachusetts. The Borough
was incorporated September 30, 1963 as a Second Class Borough by Chapter 146 Sessions, Laws of Alaska 1961, as
amended.
ECONOMIC CONDITION AND OUTLOOK
The economic condition of the Kodiak Island Borough remains healthy. The main industries of the Borough are
commercial fishing, tourism, government, and community support services. While some segments of the
commercial fishing industry have declined, others have grown. Tourism continues to grow in Kodiak with an
,. increased number of visitors each year. To accommodate this demand, construction of fishing lodges, bed and
breakfast accommodations and recreational facilities have increased along with an increase in charter boat and
guide operations. There have also been a number of cruise ships visiting Kodiak in recent years as the cruise ship
companies have expanded their tours of Alaska's coastal communities.
Relatively new to the Kodiak Island Borough is the aerospace industry, which began with construction of the
Kodiak Launch Complex in 1998. Owned by the Alaska Aerospace Development Corporation (AADC), a public
corporation of the State of Alaska, the Kodiak Launch complex is the first complete launch facility built in the
United States since the 1960's and the first not owned by the Federal Government. The state -of- the -art facility
includes a launch control center, payload processing facility, spacecraft assembly building and launch pad. It is
designed to handle small to medium sized rockets used to launch low earth satellites, as well as military, scientific
and research missions.
Kodiak is home to the largest U.S. Coast Guard base in the country, employing nearly 1,400 people and providing
" vital services to the marine industries that are an integral part of Kodiak'smake -u p as well as making a significant
contribution to the Kodiak community.
,r The Seafood industry is by far the largest industry in the Kodiak Island Borough. This industry includes commercial
fishing, fisheries research, management and enforcement, seafood processing, and maintenance and support
services. Kodiak is home to the largest port in the State, housing over 700 commercial vessels and consistently
ranks among the top ten ports in the United States in terms of amount and value of product delivered.
The preliminary unemployment rate at June 30, 2009 is 8.2 %, compared to 9.3% at June 30, 2008. Hiring of
seasonal cannery workers traditionally peaks around July and is virtually nil in December, which generally accounts
,. for seasonal lows and highs in unemployment. The local unemployment rate has fluctuated from 5.3% to 14.8%
over the last five years, but the overall average has remained around 8.0 %.
The assessed value of real and personal property in the Kodiak Island Borough rase from $760,451,857 in fiscal
year 2003 to $1,039,223,833 In fiscal year 2012, an Increase of approximately 37% over ten years.
We believe the Kodiak Island Borough will continue to grow economically through the end of the century. Our
deposits in local banks (up 58 %in last ten years) point in this direction. At the same time there is a real possibility
that our population will decrease.
259
KODIAK ISLAND BOROUGH MAYOR AND ASSEMBLY
MAYOR
Jerome Selby
PO Box 1962
Kodiak. AK 99615
ASSEMBI Y MEMBERS
Judy Fulp
P.Q Box 2306
Kodiak, AK 99615
Carol Auslerman
P.O. Box 8766
Kodiak, AK 99615
Jerrol Ftiend
P.O Box 175
Kodiak, AK 99615
Sac Jeffrey
PO Box 3363
Kodiak. AK 99615
Chris 1 vnch
11175 Lake Orbin Drive
Kodiak, AK 99615
Davc Kaplan
418A Lill, D, .
Kodiak, AK 99615
Loai" State,
PO Box 170
Kodiak. AK 99615
BOROUGI I MANAGER
RickGiRord
710 Mill Bav Road
Kodiak. AK 99615
Phone: (907) 486-9300
fax :(907)486 -9374
BOROUGH CLERK
Nor. Jaeler. CMC
710 Mill Bav Road
Kodiak. AK 99615
Phone (907) 486 -9310
FLs: (907) 486 -9374
BOROUGH ATTORNGY
Wohlforth, lohnsou. Brecht Cartledge & Brooking
900 W. 5 "' A, c. Suite 600
Anchorage AK 99501 -6401
Phone. (907) 276-6401
260
Term
Exnirc+
2013
2011
2013
2012
2011
2012
2011
2013
Contact Information
Borough Offices
Mailing Address Kodiak Island Borough
710 Mill Bay Road
Kodiak, AK 99615
Web Address ,w, kodiakakus
Assessing Department
907 486 -9353
Clerk's Office
907 486 -9310
Fngineering /Facilities Department
907486 -9343
Baler Facility
907 486 -9345
Kodiak fisheries Research Center
907 481 -1800
I inance Department
907 486 -9323
Cashier
907 486 -9324
Solid Waste Billing
907 486 -9326
Childcare Assistance Program
907 486 -9375
Management Information Services 907 486 -9333
Manager', Office 907 486 -9300
Other Borough Contacts
Bayvide Fire Station 907 486 -4536
Womcas Bey Vuluateer fire Department 907 487 -4311
261
2008
- 2012 Personnel Count
3
3
3
2008 2009 2010
2011
2012
3
3
4
Borough Clerk
3
3
3
3
3
Manager
3
3
3
4
4
Assessor
4
4
4
5
5
Engineering /Facilities
5
5
4.25
4.2
4.2
Community Development
5
5
5
4.2
4.2
Finance
7
7
7
6.75
6.75
Mgmt Information
Services
3
4
3
4
4.25
Subtotal General Fund
30
31
29.25
31.15
31.4
Child Care Program
1
1
1
1
1
Land Sales
0
1
1
2
2
Buildings and Grounds
2
2
2
1.2
1.2
Bayside Fire Department
1
1
1
1
1
Municipal Solid Waste
7
7
7
7.8
7.8
Kodiak Fisheries
Research
2
2
2
2.6
2.6
Tota I
43 45 43.25 46.75 47
262
KODIAK ISLAND BOROUGH
CLASS TITLES AND PAY RANGES
ASSESSING
Assessor
Property Appraiser
Appraiser Technician
Assessment Clerk It
CLERK'S OFFICE
Borough Clerk
Deputy Clerk
Assistant Clerk
COMMUNITY DEVELOPMENT
Community Development Director
Associate Planner /LRP
Associate Planner /ENF
Code Enforcement Officer
Secretary III
ENGINEERING 8 FACILITIES
Engineering 8 Facilities Director
Environmental Specialist
Project Manager /Inspector
Solid Waste Baler /Landfill Supervisor
Maintenance Engineer -KFRC
Baler Operator II
Baler Operator I
Maintenance Coordinator
Maintenance Mechanic
Projects Assistant
Secretary III
Interpretive Specialist /Receptionist -KFRC
FINANCE DEPARTMENT
Finance Director
General Accountant
Revenue Accountant
Accounting Technician /Accounts Payable
Accounting Technician /Payroll
Cashier
Secretary III
Local Administrator - Child Care Assistance Program
MANAGEMENT INFORMATION SYSTEMS
IT Supervisor
Programmer /Analyst
PC Tech I
MANAGER'S OFFICE
Borough Manager
HR Officer /Executive Assistant
Grant Writer /Special Projects Support
Resource Management Officer
Adm in Assistant
Fire Chief
PAY RANGE
ANNUAL SALARY
24.0
$70,514 - $94,834
19.0
$55,086 - $74,084
14.0
$43,033- $57,874
12.0
$38,985 - $52,431
24.0
$70,514 -No Limit
17.5
$51,152 - $68,794
11.0
$37,107- $49,905
24.0
$70,514 - $94,834
20.5
$59,321 - $79,780
20.5
$59,321- $79,780
20.0
$57,874- $77,834
11.0
$36,415 - $48,974
25.0
$74,084 - $99,638
23.0
$67,116 - $90,264
21.5
$62,324 - $83,819
19.5
$56,463 - $75,936
19.0
$55,086 - $74,084
17.5
$51,152- $68,794
16.0
$47,500 - $63,882
20.5
$59,321- $79,780
17.0
$49,905- $67,116
17.5
$51,152- $68,794
11.0
$37,107 - $49,905
10.5
$36,202 - $48,688
24.5
$72,277 - $97,204
19.0
20.5
$59,321- $79,780
$44,108 - $59,321
20.5
$59,321 - $79,780
18.5
15.0
$45,211 - $60,804
$49,905- $67.116
15.0
$45,211- $60,804
15.0
11.0
$37.107 - $49,905
$65,479- $88,062
11.0
$37,107 - $49,905
12.0
$38,985 - $52,437
20.5
$59,321 - $79,780
19.0
$55,086 - $79.084
14.5
$44,108 - $59,321
Contract
$118,000
18.5
$53,742 - $72,277
17.0
$49,905- $67.116
21.5
$62,324- $83,819
15.0
$45,211 - $60,804
22.5
$65,479- $88,062
Employees hired on or before July 7, 1983 may receive a longevity bonus of 5. 10, or 15 "4. Employees hired
between July 8, 1983 and September 30, 1994 may receive a longevity bonus of 5 or 10° %. Employees hired after
October I, 1994 may receive a longevity bonus of The amount of the bonus is determined by years of sen ice.
263
KODIAK ISLAND BOROUGH
MISCELLANEOUS STATISTICAL DATA
Last Ten Fiscal Years
2001 -2002
2002 -2003
2003 -2004
2004 -2005
Land area - square miles
7,130
7,130
7,130
7,130
Miles of improved street
25.6
25.6
25.6
25.6
Building permits:
Permits issued
220
213
223
205 -,
Value of buildings (thousands)
11,934
14,623
17,658
12,689
Fire Protection:
Number of fire stations
2
2
2
2 -'
Number of employees
1
1
1
1
Police Protection: none
-.
(provided by the Gty of Kodiak w ithin the city
limts and by the
State of Alaska
outside the city boundaries J
Recreation:
Parks (number of acres)
223
223
223
223
Facilities:
Number of playgrounds
15
15
15
15
Number of swimming pools
1
1
1
1 '-
Public Education:
Number of schools
Kodiak Area Elementary
4
4
4
4
Kodiak Area Middle School
1
1
1
1
Kodiak Area High School
1
1
1
1
Village Schools (a)
7
7
7
7
Number of support personnel (b)
136.76
136.76
200.99
146.25
Number of teachers (c)
184.3
172.5
227.14
216.89
Number of students
2,821
2,750
2,677
2,678 -
Number of Municipal Employees
39
39
41
41
Elections:
Number of registered voters
10,085
10,101
9,671
9,282
Number voting in last election
2,914
2,181
2,599
2,181 .-
Percent of registered voters
29%
22%
27%
23%
(a) The majority of Village Schools are grades K -12
(b) All non - leaching employees
(c) School district personnel figures include staffing from
the General
Fund and Grants-
Grant staffing
varies from year to year depending on the number of
grants received.
264
2005 -2006
2006 -2007
2007 -2008
2008 -2009
2009 -2010
2010 -2011
15
7,130
7,130
7,130
7,130
7,130
7,130
25.6
25.6
25.6
25.6
25.6
25.6
222
190
182
197
208
204
11,928
12,058
7,874
41,930
16,443
30,832
2
2
2
2
2
2
1
1
1
1
1
1
223
223
223
223
223
223
15
15
15
15
15
15
1
1
1
1
1
1
4
4
4
4
4
4
1
1
1
1
1
1
1
1
1
1
1
1
8
7
6
7
7
7
150.62
202.4
204.8
217.3
N/A
N/A
205.63
208.52
217.78
202.62
N/A
N/A
2,718
2,636
2,671
2,598
2,567
2,543
41
43
43
43
46.75
47
9,300
9,417
9,587
9,599
9,649
9,649
2,200
2,407
2,105
2,477
2,480
2,480
24%
26%
22%
26%
26%
26%
265
DEMOGRAPHIC STATISTICS
School District Enrollment
Unemployment
Rate (c)
13.8%
10.4%
9.2%
8.6%
10.4%
6.0%
8.7%
7.5%
6.7%
6.0%
2,850
2,800
2,750
2,700
2,650
2,600
2,550
2,500 '
2,450
2,400
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
266
KODIAK, ALASKA
Last Ten
Fiscal Years
Fiscal
School
Year
Population (a)
Enrollment (b
2002
13,643
2,821
2003
13,817
2,750
2004
13,573
2,677
2005
13,693
2,678
2006
13,457
2,718
2007
13,664
2,636
2008
13,954
2,671
2009
13,860
2,598
2010
13,592
2,567
2011
Not Available
2,543
maul— lel na s, ate Dept of fervor
[o S zl oe t Nlazxa oep,
m El lc.,mI
,c umortn —t of tenor
School District Enrollment
Unemployment
Rate (c)
13.8%
10.4%
9.2%
8.6%
10.4%
6.0%
8.7%
7.5%
6.7%
6.0%
2,850
2,800
2,750
2,700
2,650
2,600
2,550
2,500 '
2,450
2,400
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
266
PROPERI) VALUE CONSTRUCTION AND RANK DEPOSITS
KODIAK..ALASKA
Iust Ten Fuca! Wa,
Dcpoens n
CONSTRUCTION
Inca! Raniti
PROPERTY VALUE*
_
Como, c,al
Rcsidcmmal
Fiscal
No.of
No.of
Year
Pcnnits
Valuc
Pcrmia
Value
Con... r"ial
Residential
Nonla.whlc
30
1,494337
190
81439,985
123,221.1X10
192689,615
441305,997
1,994197.545
2102
47
2915.7411
I(>,
11,777.269
120,352.0011
2115,053,253
454.987.(418
1994,303,245
21X13
44
2,851775
179
14,799,679
1311325001)
19 &268,272
486.159,441
1.668,216.446
2004
47
2,M)7983
158
10,590,784
133,3701X%)
2111.328,7191
482244,145
1,666524546
21X15
30
1555.718
192
10,172,416
141.434,M)
213,258488
497.599811
1663,15(, 146
21X16
42
3,277,292
148
8,780,900
142915,1XM)
227,514,405
517.1111524
104332,146
2(9)7
2008
53
25,269361
121)
7875,188
139,416,(XX)
275369.W8
542,272,300
1,667.147,195
2009
50
14,081,X87
147
7.848428
175.14L1991
215,695,225
581494.919
1.667A62,695
a
1010
52
4.756,120
156
11.687.178
192,2421111(1
195,89Q603
679,697,71W
N
2011
46
24165,8W
158
4(X4400
194.2890X1
222419,696
725,191,600
N
* EminWcd
actual
value of cal
property
Nunwmlblc
real
property values based
oo &)rough
Assessing rcu>nls
frwn Kb Systcn,
Source
Rnrough A.sse,nig
mcorde aid
City of Kodiak
building deparinr_nt.
State Per Capita Tax Comparison
2010
4500
4.245
4060
3500
3000
2500
2,144
2444
1600
Ls01
1.306
1000
1.145
1,019 1068
954
500
0
Bristol Bay Haines
Kenai
NetuM1iken
Malanuaka
Wke &
Fanbanks Denali Alertans KWrak Island
Borough 9orough
Peninsula
Gateway
Susrina
Penlsula
North Star Borough East BOmugn Bomuglr
Bomuglr
Baronet,
Borough
BorougM1
BamugM1
Severance Taxes last ten years with 5 years projected
M
$1,200,000.000
51,000.000.090
S800,000,000
8609 ow 400
gaw ow 000
$209 ow 000
$0
14,500
14.000
13,500
13,000
12.500
12.000
PROJECTED ASSESSED VALUES
loscel Yee,, 1999 - 2012 are actual, vish pmjxupn through 2017
3 20w 2001 2002 2009 2004 2005 20M 2001 2008 2009 2010 2011 2012 2013 4014 'o10 'I'd
PROJECTED POPULATION
19M 22010 Is actual and 2011 - 2015 Is pmjutled
�I�hl1:
8 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 ZU14 21
269
2.800
2.]00
2.600
2500
2.400
2.300
2200
Projected Student Enrollment
1998 -2011 is actual and 2012 -2016 is pmjecled
2 651
2810
]98
2,8[1
n4
2.]50
2.]18
2.6]] 2678 2 67
2,636
2.598
2.5fi]
2,543
2.523
2.50]
2,486
2,454
2.421
1998 1999 2000 2001 2002 2008 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
PROJECTED RAW FISH TA%
Tears 20003011 are actual, into projection through 2016
$1,800,000
$1,600,000
$1,400,000
31,200,000
$1,000,000
$800,000
5600,000
$400,000
$200,000
$0
00 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
270
m
3
4
5
6
7
8
9
10
II
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
Introduced by:
Manager Gifford
Drafted by:
Finance Director Short
Introduced:
May 19, 2011
Public Hearing:
Womens Bay Road Service Area
Adopted:
D.
KODIAK ISLAND BOROUGH
ORDINANCE NO. FY2012 -01
AN ORDINANCE OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH
LEVYING TAXES ON ALL TAXABLE REAL AND PERSONAL PROPERTY WITHIN THE
KODIAK ISLAND BOROUGH FOR THE EXPENSES AND LIABILITIES OF THE
KODIAK ISLAND BOROUGH FOR THE FISCAL YEAR COMMENCING ON THE
FIRST DAY OF JULY 2011 AND ENDING ON THE THIRTIETH DAY OF JUNE 2012
(FISCAL YEAR 2012 BUDGET)
NOW, THEREFORE, BE IT ORDAINED BY THE ASSEMBLY OF THE KODIAK ISLAND
BOROUGH THAT:
Section 1: This ordinance is not of general application and shall not be codified;
Section 2: The following sums of money, or as much thereof as may be authorized by law,
as may be needed or deemed necessary to defray all expenses and liabilities of
the Kodiak Island Borough, be and the same, is hereby appropriated for municipal
purposes and objects of the Kodiak Island Borough and other taxing entities
hereinafter specified for the fiscal year commencing on the first day of July 2011
and ending on the thirtieth day of June 2012;
Section 3: Adoption of this ordinance recognizes that funds are appropriated at department
and /or project level. Compositions of these figures are as delineated in the full
detail budget document. The full document is available to all elected and
appointed officials for their use. Copies may be reviewed by interested citizens at
the Borough Building during normal working hours and also at the A. Holmes
Johnson, Chiniak, and village public libraries during their normal operating hours
Section 4: Tax Levy. A tax for the amount specified in the form of a mill levy is hereby levied
for the value as of January 1, 2011, to be used for the purposes as specified in
the Budget for the Fiscal Year 2012 of the Kodiak Island Borough commencing on
the first day of July 2011 and ending on the thirtieth day of June 2012 to defray
expenses and liabilities of said entity as enumerated in the applicable budgets.
The millage rates by taxing entity are as follows
A.
Kodiak Island Borough
.25 mills
B.
Education Support Fund
9.50 mills
C.
Womens Bay Road Service Area
2.50 mills
D.
Womens Bay Fire Dept.
1.25 mills
E.
Bay View Road Service Area
1.00 mills
F.
Fire Protection Area No. 1
1.50 mills
G.
Monashka Bay Road Service Area
2.50 mills
H.
Service Area No. 1 Roads
1.50 mills
L
Woodland Acres Street Light Area
0.25 mills
J.
Service Area No. 2
0.00 mills
K.
KIB Airport Fire Area
1.25 mills
Kodiak Island Borough, Alaska
-01
Ordinance No FY2012
Page 1 of 7
53 L. Trinity Islands Street Light Service Area .50 mills
54 M. Mission Lake Tide Gate Service Area 1.00 mills _
55 N. Debt Service 1.55 mills
56 0. Renewal and Replacement Fund .35 mills
57
58
59 Section 5: The tax rate on boats is set at $1 per foot with a minimum of $30. Boats that
60 weigh less than 5 tons are exempt.
61
62 Section 6: Kodiak Island Borough Staff is hereby authorized and directed to effect the
63 necessary line item changes within the limits established above by fund, project,
64 and department to properly monitor, account, and report on the expenditure of
65 these funds.
66
67 Section 7: Attached to this ordinance are 5 pages of back -up information. _.
6s
69
70
Kodiak Island Borough, Alaska Ordinance No. FY2012 -1
Page 2 of 7 -•
71
A. General Fund (100)
Revenues
Percentage
Taxes
Real Property
3.97%
236,903
Personal Property
0.38%
22,903
Non ad valorem taxes
0.42%
25,140
Payment in lieu of taxes
21.45%
1,280,000
Severance Taxes
32.70%
1,951,027
_
Penalties & Interest on Tax
2.51%
150,000
Licenses & Permits
1.51%
90,250
Federal Shared Revenue
4.22%
252,000
'
State Shared Revenue
32.47%
1,937,260
Investments Earnings
0.17%
10,000
Other
0.19%
11,225
Use of Fund Balance
0.00%
0
Total General Fund Revenues
100.00%
5,966,708
Expenditures FTE
Legislative
0
3.17%
189,220
Personnel Services
31,200
Fringe Benefits
6,820
Lobbyist
71,500
Support Services
79,700
Borough Management
4
8.47%
505,626
Personnel Services
300530
Fringe Benefits
216803
Support SeMces
48293
Allocated
(60,000)
Borough Clerk
3
8.67%
517,604
'
Personnel Services
210,610
Fringe Benefits
154,930
Support Sendces
152,064
r
Legal Services
0
2.16%
129,000
Cost of Litigation
120,000
Support Services
9,000
Finance /Accounting
7
14.10%
841,600
Personnel Services
436,520
Fringe Benefits
332,530
Support Services
121,550
Allocated to Projects
(49,000)
72
73
Kodiak Island Borough, Alaska
Ordinance No. FY2012 -1
Page 3 of 7
74
75
76
Finance /MI5
4
15.34%
915,555
Personnel Services
296,090
Fringe Benefits
220,640
Contracted Services
10,000
Support Seances
285,825
Capital Outlay
115,000
Allocated
(12,000)
Assessing
5
10.28%
613,238
Personnel Seances
293,640
Fringe Benefits
250,260
Support SeMces
81,088
Allocated to other funds
(11,750)
Engineenng /Facilities
2
4.32%
257,989
Personnel Services
146,020
Fringe Benefits
112,466
Professional Services
Support Services
63,503
Allocated to Projects
(64,000)
Community Development
5
12.85%
766,510
Personnel Services
355,500
Fringe Benefits
221,010
Professional SeNces
95,000
Support Services
95,500
Allocated to Projects
(500)
Building Inspectors
0
2.20%
131,539
Contracted Se"ces
120,000
Support Goods and Services
11,539
Economic Development
0
0.93%
55,600
Professional Services
10,000
Contributions
45,000
Support Goods & SeNces
600
General Administration
0
6.28%
374,727
Personnel Seances
-
Audit Expense
110,000
Contracted Services
20,000
Support Seances
149,277
Debt Seance
95,450
Parks and Recreation
0
0.59%
35,000
Personnel Services
5,000
Contracted SeWGes
10,000
Support Services
20,000
Capital Outlay
Kodiak Island Borough, Alaska
Ordinance No. FY2012 -1
Page 4 of 7
Kodiak Island Borough, Alaska
0.62% 37,000
0.00% 0
4.86%
290,000
1.42%
85,000
1.93%
77
1.56%
93,000
0.23%
Emergency Preparedness
0
5,966,708
Personnel SeNces
5,000
Support Services
32,000
Capital Outlay
-
Education Support
0
Professional Services
0
Audit Expense
-
Suppod Goods and SeMces
-
Operating Transfers
-
•
Health 8 Social Services
0
Contributions
290,000
Animal Control
0
Contracted SeNces
85,000
r
Education, Culture & Recreation
0
Contributions
115,000
College and Libraries
0
Contributions
93,000
Transfers Out
0
Transfers
13,500
Total General Fund Expenditures
78
Kodiak Island Borough, Alaska
0.62% 37,000
0.00% 0
4.86%
290,000
1.42%
85,000
1.93%
115,000
1.56%
93,000
0.23%
13,500
5,966,708
Ordinance No. FY2012 -1
Page 5 of 7
79
B.
Special Revenue Funds (Revenues and Expenditures)
1
Education Support Fund (201)
10,274,588
2
Child Care Assistance (205)
127,135 `
3
Land Sales (210)
233,345
4
Buildings & Grounds Fund (220)
599,408 `
5
Coastal Management (230)
31,189
6
Local Emergency Planning Committee (234)
22,132
7
Women's Bay Road Seance Area (240)
220,000
8
Service Area No. 1 (242)
349,500
9
Service Area No. 2 (243)
100
10
Monashka Bay Road SeMces Area (244)
50,850
11
Bay View Road Service Area (246)
11,265
12
Fire Protection Area No. 1 (254)
520,210
13
Women's Bay Fire Department (252)
181,500°
14
KIB Airport Fire Area (254)
13,870
15
Woodland Acres Street Light Area (260)
10,550
16
Trinity Acres Lighting Dist. (261)
5,505
17
Mission Lake Tide Gate (262)
3,700
18
Trinity Acres Paving Dist. 263)
16,250 -
19
Facilities Fund (276)
840,000
20
Tourism Development (277)
92.000
21
Fern Fuller Trust (290)
66.500 "
22
Special Projects (295)
0
Total Special Revenue Funds
13,669,597
80
81
82
Ordinance No. FY2012 -1
Kodiak Island Borough, Alaska
Page 6 of 7
Kodiak Island Borough, Alaska
Ordinance No. FY2012 -1
Page 7 of 7
83
^
C.
Debt Service Funds (Revenues and Expenditures)
1
Debt Service (300)
4,299,655
Total Debt Service Funds
4,299,655
D.
Capital Project Funds (Revenues and Expenditures)
1
Capital Project - Borough, Various (410)
0
2
Capital Project - School Bonds (420)
0
3
Capital Projects - State Grants (430)
0
4
Capital Project - from 2010 on (450)
0
5
Kodiak High School Renovation and Addition (460)
0
^
6
Capital Projects - Landfill (490)
0
7
Capital Projects - Hospital (495)
0
^
Total Capital Projects Funds
0
E.
Enterprise Funds (Revenues and Expenditures)
^
1
Solid Waste Disposal Fund (530)
2,329,807
^
2
Hospital Enterprise Fund (540)
942,705
3
Kodiak Fisheries Research Center (555)
2,122,004
4
911 Service (560)
50,000
..
Total Enterprise Funds
5,444,516
Total all
Funds
$ 29,380,476
84
85
86
87
Kodiak Island Borough, Alaska
Ordinance No. FY2012 -1
Page 7 of 7
Glossary
GLOSSARY
ACCRUAL BASIS: The basis of accounting under which the financial effects of a transaction and other events and
circumstances that have cash consequences for the governmental entity are recorded in the period of which those
transactions, events and circumstances occur, rather than only in the periods in which cash is received or paid by
the entity.
ADOPTED BUDGET: Refers to the budget amounts as originally approved by the Kodiak Island Borough Assembly
at the beginning of the year, and also to the budget document which consolidates all beginning -of- the -year
operating appropriations and new capital project appropriations.
ANNUAL BUDGET: A budget developed and enacted to apply to a single fiscal year.
APPROPRIATION: The legal authorization granted to the legislative body of a government that permits officials to
incur obligations and make expenditures of governmental resources for specific purposes. Appropriations are
usually limited in amounts and time that may be expended.
ASSESSED VALUATION: The valuation set upon all real and personal property in the Borough that is used as a basis
for levying taxes. Tax - exempt property is excluded from the assessable base.
ASSESSED VALUE: The fair market value placed on personal and real property owned by taxpayers. State law
requires all taxable property to be assessed annually at 1009,o of market value.
AUDIT: A systematic collection of the sufficient, competent evidential matter to attest to the fairness of
management's assertions in the financial statements or to evaluate whether management has efficiently carried
out its responsibilities. The auditor obtains this evidential matter through inspections, observations, inquiries, and
confirmations with third parties.
BALANCED BUDGET: A budget in which planned funds available equal planned expenditures.
BASIS OF ACCOUNTING: The term referring to when revenues, expenditures, expenses, and transfers (and the
related assets and liabilities) are recognized in the accounts and reported in the financial statements. Specifically,
it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the
cash or accrual method.
ELM: Bureau of Land Management. A federal department responsible for managing most vacant federally owned
land.
BOARD OF EQUALIZATION: An official board of the Kodiak Island Borough that holds annual hearings for the
purpose of settling disputes regarding the assessed value of property within the Borough.
BOND: A written promise to pay a specified sum of money, called the face value or principal amount, at a specified
date In the future, called the maturity date, together with periodic interest at a specified date.
BUDGET: A plan of financial operation embodying an estimate of proposed expenditures fora given period of time
and the proposed means of financing them. Sometimes the term "budget" designates the financial plan presented
to the appropriating governing body for adoption, and sometimes, the plan finally approved by that body.
BUDGET DOCUMENT: The official written statement prepared by the Borough's administrative staff to present a
comprehensive financial program to the Borough Assembly. The first part provides overview information, together
with a message from the budget- making authority, and a summary of the proposed expenditures and the means of
financing them. The second consists of schedules supporting the summary. These schedules show in detail the
279
past year's actual revenues, expenditures, and other data used In making the estimates. The third part is
composed of personnel and salary schedules, the chart of accounts, and a glossary.
BUDGET MESSAGE: A general discussion of the proposed budget presented in writing by the budget- making
authority to the Borough Assembly. A budget message contains an explanation of the principal budget items, an
outline of the Borough's experience during the past period and its financial status at the time of the message, and
recommendations regarding the financial policy for the coming period.
CAPITAL OUTLAY: Expenditures that result in the accumulation of items such as tools, desks, machinery, and
vehicles costing more than $5,000, each having a useful life of more than one year, and that are not consumed
through use are defined as capital items.
CAPITAL PROJECTS FUND: Funds established to account for financial resources to be used for the acquisition or
construction of major capital facilities (other than propriety and trust funds).
COMPONENT UNIT: A separate government unit, agency, or non - profit corporation that is combined with other
component units to constitute the reporting entity in conformity with GAAP.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): The official annual report of a government including: (a)
the five combined financial statements in the combined statement overview and their related notes; (b) combining
statements by fund type and individual fund: and (c) account group financial statements prepared in conformity
with GAAP and organized into a financial report pyramid. It also includes support schedules necessary to
demonstrate compliance with finance related legal and contractual provisions, required supplementary
information, extensive introductory material, and detailed statistical sections.
CONTINGENCY: Those funds included in the budget for the purpose of providing a means to cover minor
unexpected costs during the budget year.
CONTRACTUAL SERVICES: Items of expenditure from service that the Borough receives primarily from an outside
company.
CPI: Consumer Price Index.
DEBT SERVICE FUNDS: Funds established to account for the accumulation of resources for and the payment of
general long -term debt principal and Interest that resulted from the issuance of bonds.
DEFICIT: The excess of expenditures over revenues during an accounting period, or in the case of proprietary
funds, the excess of expenses over revenues during an accounting period.
DEPRECIATION: Occurs when the cost of an asset Is spread over its useful life.
ENCUMBRANCES: Commitments related to unperformed contracts, in the form of purchase orders or contracts,
for goods or services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent the
estimated amount of expenditures that will result if unperformed contracts in process are completed.
ENTERPRISE FUND: A proprietary fund established to account for operations that are financed and operated in
manner similar to private business enterprise. In this case, the intent of the governing body is that the expenses,
including depreciation, of providing goods and services to the general public on a continuing basis will be financed
or recovered primarily through user charges.
EXPENDITURE: Decrease in net financial resources. Expenditures include current operating expenses requiring the
present or future use of net current assets, debt service and capital outlays, intergovernmental grants,
entitlements, and shared revenues.
280
EXPENSES: Outflows or other consumption of assets or incurrence of liabilities (or a combination of both) from
delivering or producing goods, rendering services, or carrying out other government units, and /or other funds.
FIDUCIARY FUND TYPES: The trust and agency funds used to account for assets held by a government unit in a
trustee capacity or an agent for individual, private organizations, other government units, and /or other funds.
FISCAL YEAR: The twelve -month period to which the annual operating budget applies and at the end of which a
government determines the financial position and results of its operations. The Borough's fiscal year extends from
July 1 to the following June 30.
FUND: A fiscal and accounting entity with a self - balancing set of accounts in which cash and /or other financial
resources, all related liabilities, and residual equities or balances and changes therein are recorded and segregated
to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions, or
limitations.
FUND BALANCE: The difference between the total assets available for appropriation and the total of current
liabilities of the fund.
FUND TYPE: The three broad fund categories of governmental accounting are subdivided into seven fund types.
The seven types are: General; Special Revenue; Debt Services; Capital Projects: Enterprises; Internal Service; and
Trust and Agency.
GENERAL FUND: A type of governmental fund used to account for regular day -to -day Borough operations
revenues and expenditures, including school district transactions, which are not accounted for in specific purpose
funds. The primary sources of revenue for this fund are local taxes and federal and state revenues.
GENERAL OBLIGATION BONDS: Debts backed by the full faith and credit of a government agency.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) Uniform minimum standards and guidelines for financial
accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP
encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a
Particular time. They include not only broad guidelines of general applications, but also detailed practices and
procedures. GAAP provides a standard for measuring financial presentations.
GOVERNMENT FUND TYPES: Funds used to account for the acquisition, use, and balances of expendable financial
resources and the related current liabilities, except those accounted for in the proprietary funds and fiduciary
funds. Under current GAAP, there are four government fund types: General; Special Revenue; Debt Service; and
Capital projects.
IN KIND SERVICES: The Borough pays for some school district expenditures directly, including such items as audit
fees and insurance.
NTERFUND TRANSFERS: Amounts transferred from one fund to another fund, including reimbursements, residual
equity transfers, and operating transfers.
INTERGOVERNMENTAL REVENUES: Revenues from other governments in the form of grants, entitlements, shared
revenues, or payments in lieu of taxes.
INVESTMENT: Securities held for the production of income In the form of Interest In compliance with the policies
set out by the Borough's Code of Ordinances.
LAPSE: As applied to appropriat ions, the automatic termination of an appropriation. Except for indeterminate
appropriations and continuing appropriations, an appropriation is made for a specific period of time.
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LEVY: To impose taxes, special assessments, or service charges for the support of government activities. Also used
to denote the total amount of taxes, special assessments, or service charges imposed by a government.
LIABILITIES: Debts or other legal obligations arising from present obligations of a particular entity to transfer assets
or provide services to other entities In the future as a result of past transactions or events.
MEASUREMENT FOCUS: The accounting convention that determines (1) which assets and which liabilities are
included on a government's balance sheet and where they are reported, and (2) whether an operating statement
presents information on the flow of financial resources (revenues and expenditures) or information on the flow of
economic resources (revenue and expenses).
MILL: The measure of the rate of property taxation, representing one thousandth (0.001) of a dollar of assessed
value.
MILLAGE RATE: The tax rate on property, based on mill(s). A rate of 1 mill applied to a taxable value of $100,000
would yield $100 in taxes.
MODIFIED ACCRUAL BASIS OF ACCOUNTING: A basis of accounting in which revenues and other financial
resources are recognized when they become susceptible to accrual, that is, when they are both measurable and
available to finance expenditures of the current period. "Available' means collectable in the current period or
soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the
fund liability is incurred, except for (1) inventories of materials and supplies that may be considered expenditures
either when purchased or when used, and (2) prepaid insurance and similar items that may be considered
expenditures either when paid for or when consumed. All government funds, expendable trust funds, and agency
funds are accounted for using the modified accrual basis of accounting.
OPERATING BUDGET: Plans of current expenditures and the proposed means of financing them. The annual
operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery
activities of a government are controlled. The law usually requires the use of an annual operating budget. Annual
operating budgets are essential to sound financial management and should be adopted by every government.
OPERATING TRANSFERS: All interfund transfers other than residual equity transfers.
ORDINANCE: A formal legislative enactment by the legislative body which, if not in conflict with any highest form
of law, has the full force and effect of law within the boundaries of the municipality to which it applies. The
difference between an ordinance and a resolution Is that the latter requires less legal formality and has a lower
legal status. Revenue raising measures, such as the imposition of taxes, special assessments, and service charges,
universally require ordinances.
OTHER FINANCING SOURCES: Government funds, general long -term debt proceeds, land lease payments, land sale
payments, proceeds from the sale of fixed assets, operating transfers -in, service charges and fees for government
services.
OVERSIGHT RESPONSIBILTY: The basic, but not the only, criterion for including a government department, agency,
institution, commission, public authority, or other organization in a government unit's reporting entity for general
purpose financial reports. Oversight responsibility is derived from the government unit's power and Includes, but
is not limited to, financial interdependency, selection of governing authority, designation of management, ability
to significantly influence operations and accountability for fiscal matters.
PROGRAM: An organized set of related work activities that are directed toward a common purpose or goal and
represent a well- defined expenditure of Borough resources.
PROGRAM BUDGET: A budget which structures budget choices and information in terms of programs and their
related activities (e.g., repairing roads, treating water, etc.), provides information on what each program is
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committed to accomplish in the long run (goals) and in the short run (objectives) and measures the degree of
achievement of program objectives (performance measures).
PROGRAM DESCRIPTION: A program description describes the function of the program, the various activities
involved in the program, and other pertinent information about the program. It answers the question, "What does
this program dot'
PROGRAM GOAL: A program goal is a general statement on the intended effect or purpose of the program's
activities. It includes terms such as "provide" (a service), "supply" (a given need), "control, reduce or eliminate"
(an occurrence), "maintain" (standards), or "maximize (quality). A goal is not limited to a one -year time frame
and should generally not change from year to year. A goal statement describes the essential reason for the
Program's existence.
PROGRAM OBJECTIVE: Objectives are statements of the intended beneficial and /or tangible effects of a program's
activities. They are measurable and related to the proposed budget year. They are specific targets toward which a
manager can plan, schedule work activities, and make staff assignments. Objectives should quantifiably be
addressed in terms such as "increase" (an activity), "maintain" (a service level), "reduce" (the incidence), or to
"eliminate" (a problem).
PROPERTY TAX: A tax levied on the assessed value of property.
PROPRIETARY FUND: A type of fund that accounts for government operations that are financed and operated in a
manner similar to private business enterprises. The only proprietary fund used by the Borough is the Enterprise
Fund.
PURCHASE ORDER: A document authorizing the delivery of specified merchandise or the rendering of certain
services for a stated, estimated price. Outstanding purchase orders at the end of a fiscal year are called
encumbrances.
• RESOLUTION: A special or temporary order of a legislative body; an order of a legislative body requiring less legal
formality than an ordinance or statute.
RETAINED EARNINGS: An equity account reflecting the accumulated earnings of an enterprise or internal service
fund.
REVENUE: Increases in the net current assets of a governmental type other than expenditure refunds and residual
equity transfers; increases in the net total assets of a proprietary fund type other than expense refunds, capital
contributions, and residual equity transfers. General long -term debt proceeds and operating transfers -in are
classified as "other financing sources" rather than revenues. Operating transfers, as in governmental fund types,
are classified separately from revenues.
SEVERANCE TAX. A tax on the removal of natural resources from the Kodiak Island Borough. Major resources
include fish, timber, and gravel. The severance tax rate is the same as the mill rate.
SPECIAL ASSESSMENTS: Fees levied on property owners to construct an asset that benefits the property holder.
These assessments are levied until the asset Is paid for. The amount of the assessment can be based on value,
size, road frontage, etc.
SPECIAL REVENUE FUND'. A fund used to account for the proceeds of specific revenue sources (other than
expendable trust or major capital projects) that are legally restricted to expenditure for specific purposes.
TAX RATE: The level at which taxes are levied. For example, a property tax rate may be proposed to be $0.575 per
$1D0 of assessed value, or 5.75 %,
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TAX LEVY: The total dollar amount of tax that optimally should be collected based on tax rates and assessed values
of personal and real properties.
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